361.075  Exemption of unpatented mines and mining claims.  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]