Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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M

590.0000 MINES AND MINERALS

Annotation 590.0021

590.0021 Proof of Labor. If the filer of a location notice for a mining claim does not annually submit a Proof of Labor form (fee has been substituted for form) to the appropriate federal authority, a prima facie presumption arises that it is the intent of the claimant to abandon the claim at the end of the period during which the work (now fee) should have been performed (paid). However, if the claimant performs the required work (pays the required fee) in a subsequent year and before a crossfiler files a location notice for the same claim site, the assessor should continue to assess the claim to the original filer rather than the crossfiler on the basis that the original claimant's actions indicate non-abandonment. The assessor is not required to pass upon the condition of title to property for purposes of assessment. Tilden v. Orange County (1949) 89 Cal.App.2d 586. C 2/17/1988.