Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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M

590.0000 MINES AND MINERALS

Annotation 590.0030

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.