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PTLG Table of Contents > Property Tax Annotations > M > 590.0000 MINES AND MINERALS > 590.0018

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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590.0000 MINES AND MINERALS

Annotation 590.0018

590.0018 Patented and Unpatented Claims. Unpatented mining claims create taxable possessory interests while patented claims constitute fee ownership interests. In determining when the transfer of either type interest is a change in ownership, Revenue and Taxation Code Section 61(a) is controlling. C 12/13/1989.