Nev. Rev. Stat. § 362.95 — Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture

NRS  362.095    Method of taxation of patented mine or mining claim used for
purpose other than mining or agriculture.
1.  Whenever any portion of a patented mine
or mining claim is used by the patentee or a successor in interest for a
purpose unrelated to mining or agriculture, the portion of such patented mine
or mining claim so used shall cease to be a patented mine or mining claim or
part thereof and shall be taxed as other real property is taxed.
2.  For the purpose of this section, a
dwelling placed upon a patented mine or mining claim to be occupied by the
operator of such patented mine or mining claim or his or her agent is not a use
unrelated to mining.
3.  Whenever any patented mine or mining
claim is taxed as real property, such taxation shall not affect the status of
contiguous patented mines or mining claims.

ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS