Nevada Code § 361.075

Exemption of unpatented mines and mining claims
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Unpatented mines and mining claims shall be
exempt from taxation, but nothing in this section shall be so construed as to:
1. Exempt from taxation possessory claims
to the public lands of the United States or of this state, or improvements
thereon, or the proceeds of the mines; and
2. Interfere with the primary title to the
lands belonging to the United States.

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