Thanks Clay. On the flow chart it shows 2014 Affidavit for the county recorder and 2015 for the BLM. Is this correct or should they both be 2014 or both be 2015.
The chart is correct but can be confusing.
In Arizona our (2015) recording year begins on January 1st (2015) but the Federal mining claims year (2015) begins on the prior September 1st (2014). So in Arizona your State recording deadline for the 2015 Federal labor year is in 2015.
If it was your first year filing small miner's last Federal year 2015 (September 1st 2014) you needed to record (county) a notice of intent to hold in the 2014 recording year (State) and file that with the BLM State office by December 30, 2014. That completed your federal and state filing and recording obligations for calendar and federal year 2014.
This year (calendar year 2015) you need to complete your annual labor requirement and record your Affidavit of Labor by December 31, 2015 and make your annual filing with the BLM State office by December 30, 2015.
Confused yet?
Remember that you make your small miners waiver certification for the
coming Federal mining year. So when you submit your waiver by August 31st 2015 that waiver is for the 2016 mining year even though you are submitting it 4 months before the end of the 2015 calendar year. The labor you performed was in the year before (2015) the current federal year (2016). You can't swear that you performed labor for the calendar year before it starts so your labor is always a year behind the Federal year.
To make matters worse the situation changes depending on which State your claims are in. I think in California the State recording year for claims begins 30 days after the Federal year* so your recording deadline with the County would be October 1st instead of December 31st.
The Federal filing deadlines don't change - it's always August 31 for submitting your small miner's waiver or paying your Maintenance Fee Assessment and December
30 for the Notice of Intent to Hold or the Affidavit of Labor - whichever applies.
You can trust the chart even if my explanation confuses you. I wish the States and Fed would agree to start and end their years on New Years Day instead of August 31, September 1, September 31, October 1, December 30, December 31 and January 1 but it just ain't gonna happen.
Heavy Pans
* Don't quote me on that, it's just what I recall you will need to look up each State's requirements for their claims recording year.