Nev. Rev. Stat. § 362.50 — Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents

NRS  362.050    Affidavit of labor: Requirement for exemption of surface of
patented mine or mining claim from taxation; form and contents.
1.  To obtain the exemption of the surface
of a patented mine or mining claim from taxation ad valorem, pursuant to
Section 5 of Article 10 of the Constitution of this state, the owner must
record an affidavit with the office of the county recorder for the county in
which the mine is located on or before December 30 covering work done during
the 12 months next preceding 12 a.m. on September 1 of that year. The exemption
then applies to the taxes for the fiscal year beginning on July 1 following the
filing of the affidavit. Upon receipt of such an affidavit, the county recorder
shall transmit a copy of the affidavit, without charge, to the county assessor.
2.  The affidavit of labor must describe
particularly the work performed, upon what portion of the mine or claim, and
when and by whom done, and may be substantially in the following form:
State of Nevada }
}ss.
County of................................... }
................................, being first duly
sworn, deposes and says: That development work worth at least $100 was
performed upon the ............................... patented mine or mining
claim, situated in the ........................................ Mining
District, County of ..........................................., State of
Nevada, during the federal mining assessment work period ending within the year
....... . The work was done at the expense of ..............................,
the owner (or one of the owners) of the patented mine or mining claim, for the
purpose of relieving it from the tax assessment. It was performed by
................................, at about ................ feet in a
................ direction from the monument of location, and was done between
the ........ day of the month of ........ of the year ......., and the
.......... day of the month of .......... of the year ......., and consisted of
the following work:
.......................................................................................................................................................
.......................................................................................................................................................
...............................................................
(Signature)
Subscribed and sworn to before me
this ...... day of the month of ...... of the year ......
...............................................................................
Notary Public (or other person
authorized to administer oaths)