{"data":{"id":"us-nv/nrs-362.040","jurisdiction":"us-nv","citation":"NRS 362.040","heading":"Exclusion of assessment from roll.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 362 - TAXES ON PATENTED MINES AND PROCEEDS OF MINERALS","ASSESSMENT OF PATENTED MINES AND MINING CLAIMS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-362.html#NRS362Sec040","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"f3252fb8b1cf09dca0252584ab821fc6b289d03e76a7e5341e42f49558f1c51d","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-362.030","next":"us-nv/nrs-362.050"},"notice":"GroundRules: Original legal text. Not legal advice."}