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Property Taxes Law Guide – Revision 2017

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590.0000 MINES AND MINERALS

Annotation 590.0022

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).