(b) During the year in which annual labor is required or within 90 days after the close of that year, the owner of the mining claim, leasehold location, or mining lease, or some other person having knowledge of the facts, shall record with the recorder of the district in which the claim, leasehold location, or mining lease is located a signed statement of annual labor. The individual who signs the statement shall certify that, to the best of the individual's knowledge, the information contained in the statement is true and correct. The statement must include the following information:
- (1) the assessment work year for which the statement is being recorded;
- (2) the name of and land administration number assigned by the department for each mining claim, leasehold location, or mining lease benefited by the labor;
- (3) each meridian, township, range, and section in which a mining claim, leasehold location, or mining lease is located;
- (4) the recording district in which the mining claim, leasehold location, or mining lease is located;
- (5) the total amount of work required for the assessment work year for a mining claim, leasehold location, or mining lease described in the statement;
- (6) a description of the labor performed during the assessment work year;
(7) the value of
- (A) the labor performed during the assessment work year;
- (B) any excess labor value from a previous year applied against the labor required; or
- (C) any cash payment to the state applied toward the value of the annual labor required under (a) of this section;
- (8) the name and mailing address of an owner designated to receive notices regarding a mining claim, leasehold location, or mining lease.