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AGO Opinions with Topic: COUNTY REAL ESTATE SALES TAX UNPATENTED MINING CLAIMS
AGO 1952 No. 408 >  September 24, 1952
COUNTY REAL ESTATE SALES TAX UNPATENTED MINING CLAIMS
COUNTY REAL ESTATE SALES TAX UNPATENTED MINING CLAIMS. The sale of unpatented mining claims are not subject to the County Real Estate Sales tax.  Such claims are personal rather than real property.
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