Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
590.0000 MINES AND MINERALS
590.0022 Proof of Labor. Effective October 5, 1992, Congress temporarily suspended the "proof of labor" requirement and substituted a $100 per year per claim fee. The change has no impact on the assessment of such properties. LTA 10/22/1993 (No. 93/64).