Special Properties

Mining claims constitute a possessory interest, which requires us to evaluate for a possible taxable assessment.

A possessory interest is a right, often contractual, to perform a private activity on a government owned piece of property. If that right is of sufficient value, it is subject to taxation.

Your mineral rights may have been severed from your surface rights by a separate recorded document. You can do a “title search” at the Recorder’s office to see if and when those rights were severed and by whom.