15-23-522: Surface ground and improvements not exempt.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 23. CENTRALLY ASSESSED PROPERTY
- Part 5. Mines Net Proceeds
Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.
Collected 2026-09-14T04:47:01Z. Source file · JSON