59-2-209.   Assessment of improvements, machinery, or structures placed on mines.
     Nothing in this chapter may be construed to exempt from taxation any supplies used in mills, reduction works, or mines, or any improvements, machinery, or other property placed upon or used in connection with a mine or mining claim, which has a value separate and independent of the mine or mining claim.

Enacted by Chapter 4, 1987 General Session
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Last revised: Thursday, May 28, 2009