18.19.3.71 NMAC
Deactivation Of Title To A Manufactured Home
Title issued pursuant to the provisions of the Motor Vehicle Code to a manufactured home shall be deactivated by the department when: A. the person in whose name the manufactured home is titled requests in writing that the department deactivate the title; B. the title is free and clear of all recorded liens and encumbrances; and C. the valuation authority certifies to the department that, once title is deactivated, the housing structure will be taxed as real property.