The diamond drill. (Crystal Falls, Iron County, Mich.) 1887-1996, 1912-03-30
ASSESSMENT or
MINERAL RIGHTS
Auditor General Sends Out Some Iusiruc.
tons 70 Assessing Officers.

IONS TO Assessing Officers.
Hon. O. b. Fuller. Auditor General,
has sent each supervisor of the min
eral country instructions about the
assessments of mineral rights. Mr.
Fuller says that number of compli
cations are liable to arise under the
operation OF this law and there Is
danger that If the assessing officer
should ignore the provisions of the
law and fail to assess the mineral
reservation, IL might in some way
affect the validity of the assessment OF
the surface rights. We are not saying
very much about this question though
there Is probability that il may be
raised
This act provides that in all cases
where the mineral rights are owned by
other than the owners Of the surface
rights, such mineral rights shall be
assessed separate from the surface
rights
In the case of Zines in actual opera
ton, the mineral rights owned by such
mining company are.in many instances
great deal more extensive than the
mining company's ownership of the
surface rights. Where the mineral re-
servations owned by such companies
are contiguous to the mining proper
ties, the value Of such contiguous
mineral reservations is properly taken
into consideration in determining the
true cash value of the property assessed
as a mining property, and in such
cases In assessing the surface rights
which are not a part of the mining
property, the description should be
less mineral reservation" but there
should be no separate assessment of the
mineral reservation on such descrip-
tions FOR the reason that the value Of
such reservations has already been
taken into consideration in fixing the
cash value Of the mining property.
In using the term actual opera
ton in connection with mining pro.
perties il is not intended to mean that
at the time of the listing of property
for assessment. such mines must be in
actual operation, but the term is used
in showing distinction which exists
between mining properties and miner
al rights which are not actually CONT.
guous TO, or part of the mining pro-
perty
In making an assessment under this
act, the description should be given less
oxpection. as follows
Name OF owner or occupant, John
Doe; Description, NEI4 Of NEli less
reservation; Section / Town
A Range 81.
Name of owner or occupant Richard
Roe; Description. Mineral reservation
ON MEL of MEL Section Town a.;
Range 81.
The surface rights should be assessed
in the name of the owner, and the
same rule should be observed 40 as 70
assess the mineral reservation to The
individual, firm or corporation owning
the same
Under the provisions OF Section of
said act il becomes necessary in the
assessment of the mineral rights. in so
tar as the description of the same may
be concerned, that such assessment
must conform TO the assessment of the
surface rights, that is to gay if the
mineral reservation under an entire
section is owned by any one individual.
company, copartnership or corporation.
t should not be- assessed merely rs
mineral reservation in Section =
mt should be assessed in the same
manner ~ far AZ descriptions are con
'erned, az the surface rights aro asses
rcd 10 the various owners on the same
'ection This same rule would apply
% the assessment of mineral reserva-
ion in plated property. and il the
mineral reservation in the entire plat
s owned by one person, firm or cor
and the various lots in such |
1lats are owned separately, then there /