Nev. Rev. Stat. § 362.40 — Exclusion of assessment from roll

Upon
receipt of an affidavit from the county recorder pursuant to NRS 362.050 stating that at least $100 in
development work has been actually performed upon the patented mine or mining
claim during the federal mining assessment work period ending within the year
before the fiscal year for which the assessment has been levied, the assessor
shall exclude from the roll the assessment against the patented mine or mining
claim named in the affidavit.