(1) The property owner of record or the property owner's agent must make application to the department to secure classification of the owner's land as a nonproductive, patented mining claim. To be considered for the current tax year, an application must be filed on a form available from the department by the first Monday in June or 30 days after receiving an assessment notice from the department, whichever is later. The form must be filed with the department.

(2) The department will review the application and may conduct a field evaluation. The department will approve or deny the application and will return a copy of the form to the property owner or the owner's agent.

(3) An annual application is not required. An application is required only if the department reclassifies the property and the taxpayer disagrees with the department's reclassification action. The taxpayer will be notified in writing if the department acts to reclassify the taxpayer's property.