(1) The following definitions apply to terms used in this sub-chapter:

(1) "After crushing" refers to after all crushing but before grinding.

(2) "Improvements and repairs" are defined as buildings and improvements to the land located at the mine site.

(3) "Mine" or "mining claim" is the location at which a mineral is produced, extracted, or quarried.   The mining claim may include one or more mines depending upon ownership (single) , location, integration of mining system, and single management.

(4) "Mineral" includes precious or semiprecious stones or gems, gold, silver, lead, coal, lime rock, granite, marble, travertine, talc, phosphate, and other minerals, rock, or stone extracted from underground mines, quarries, open pits, dumps, or tailings.

(5) "Reduction works" shall include mills, crushing, washing, or treatment plants that prepare the product mined to a point where it has marketable value.