Unpatented mines and mining claims shall be exempt from taxation, but nothing in this section shall be so construed as to: 1. Exempt from taxation possessory claims to the public lands of the United States or of this state, or improvements thereon, or the proceeds of the mines; and 2. Interfere with the primary title to the lands belonging to the United States. [Part 1:344:1953; A 1954, 29; 1955, 340]
Nevada Legal Code