Section 42-19003 - Improvements on unpatented land, mining claims or state land; exemptionA. Improvements, appurtenances, wells, stock tanks and any other fixed property that is located on unpatented land, a mining claim or state land not secured by patented real property: 1. Shall be valued as personal property.2. Are subject to sale as provided by this chapter.B. A description sufficient to identify the property shall be entered on the personal property tax roll of the county.