Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
590.0000 MINES AND MINERALS
590.0018 Patented and Unpatented Claims. Unpatented mining claims create taxable possessory interests while patented claims constitute fee ownership interests. In determining when the transfer of either type interest is a change in ownership, Revenue and Taxation Code Section 61(a) is controlling. C 12/13/1989.