Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
590.0000 MINES AND MINERALS
590.0030 Tax Refund—Abandoned Claim. Taxes paid on an unsecured assessment for an unpatented mining claim where the mining claim was deemed abandoned and void because of a defective filing are subject to refund upon proper application for refund of taxes. C 8/24/1978.