Nevada Revised Statutes 362.050 – Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents
1. To obtain the exemption of the surface of a patented mine or mining claim from taxation ad valorem, pursuant to Section 5 of Article 10 of the Constitution of this state, the owner must record an affidavit with the office of the county recorder for the county in which the mine is located on or before December 30 covering work done during the 12 months next preceding 12 a.m. on September 1 of that year. The exemption then applies to the taxes for the fiscal year beginning on July 1 following the filing of the affidavit. Upon receipt of such an affidavit, the county recorder shall transmit a copy of the affidavit, without charge, to the county assessor.
Terms Used In Nevada Revised Statutes 362.050
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Mine: means an excavation in the earth from which ores, coal or other mineral substances are extracted, or a subterranean natural deposit of minerals located and identified as such by the staking of a claim or other method recognized by law. See Nevada Revised Statutes 362.010
- Patented mine or mining claim: means each separate, whole or fractional patented mining location, whether such whole or fractional mining location is covered by an independent patent or is included under a single patent with other mining locations. See Nevada Revised Statutes 362.010
2. The affidavit of labor must describe particularly the work performed, upon what portion of the mine or claim, and when and by whom done, and may be substantially in the following form:
State of Nevada’ }
}ss.
County of…………………………….. }
………………………….., being first duly sworn, deposes and says: That development work worth at least $100 was performed upon the …………………………. patented mine or mining claim, situated in the …………………………………. Mining District, County of ……………………………………., State of Nevada, during the federal mining assessment work period ending within the year ……. . The work was done at the expense of …………………………, the owner (or one of the owners) of the patented mine or mining claim, for the purpose of relieving it from the tax assessment. It was performed by ………………………….., at about ……………. feet in a ……………. direction from the monument of location, and was done between the …….. day of the month of …….. of the year ……., and the ………. day of the month of ………. of the year ……., and consisted of the following work:
…………………………………………………………………………………………………………………………………….
…………………………………………………………………………………………………………………………………….
………………………………………………………
(Signature)
Subscribed and sworn to before me
this …… day of the month of …… of the year ……
…………………………………………………………………….
Notary Public (or other person
authorized to administer oaths)