{"data":{"id":"us-nv/nrs-361.075","jurisdiction":"us-nv","citation":"NRS 361.075","heading":"Exemption of unpatented mines and mining claims.","body":"Unpatented mines and mining claims shall be exempt from taxation, but nothing in this section shall be so construed as to:\n1. 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\n2. Interfere with the primary title to the lands belonging to the United States.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","ASSESSMENT","Taxable and Exempt Property"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec075","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"162200391a822eab44e26cb931617f4c3a65bc885c7988e2d984f710fad48347","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.073","next":"us-nv/nrs-361.077"},"notice":"GroundRules: Original legal text. Not legal advice."}