42-14051. Annual determination of valuation

The department shall annually determine, in the manner prescribed by this article, the valuation of:

1. Producing mines.

2. Personal property used on producing mines.

3. Improvements to producing mines.

4. Mills and smelters that are operated in conjunction with producing mines.

5. Closed mines as provided by section 42-14054.

42-14051. Annual determination of valuation

The department shall annually determine, in the manner prescribed by this article, the valuation of:

1. Producing mines.

2. Personal property used on producing mines.

3. Improvements to producing mines.

4. Mills and smelters that are operated in conjunction with producing mines.

5. Closed mines as provided by section 42-14054.