REVENUE AND TAXATION
TAXATION OF PROFITS OF MINES
63-2811. Collection of tax lien. The tax mentioned in the preceding sections must be collected, and payment thereof enforced, as the collection and enforcement of other taxes are provided for, and every such tax is a lien upon the mine or mining claim from which the ores or minerals are extracted, which lien attaches on the first day of January of each year, and the sale thereof for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes.
[(63-2811) 1903, p. 4, sec. 9; reen. R.C. & C.L., sec. 1872; C.S., sec. 3370; I.C.A., sec. 61-2311; am. 1969, ch. 455, sec. 82, p. 1205.]