42-19003. Improvements on unpatented land,
mining claims or state land; exemption


A. Improvements, appurtenances, wells, stock tanks and any other fixed property
that is located on unpatented land, a mining claim or state land not secured by patented
real property:


1. Shall be valued as personal property.


2. Are subject to sale as provided by this chapter.


B. A description sufficient to identify the property shall be entered on the
personal property tax roll of the county.