Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
590.0000 MINES AND MINERALS
590.0020 Proof of Labor. The filing of a proof of labor pertaining to a mining claim does not transfer a present interest, the beneficial interest, or a right equivalent in value to the fee interest in the claim. There being no extension or renewal of the possessory interest upon such a filing then, the filing of a proof of labor does not give rise to reappraisal of the possessory interest. C 7/17/1980.