N.M. Admin. Code § 18.19.8.63

Current through Register Vol. 35, No. 24, December 23, 2024

Section 18.19.8.63 - MOVEMENT OF MANUFACTURED HOME - TAX RELEASE REQUIRED

A. An applicant for a special permit to move a manufactured home shall provide the DOT with a tax release document from the appropriate county assessor or treasurer if the origin of the movement of the home is in a county of this state. The tax release document shall contain:

(1) a full description of the manufactured home, including name of the manufacturer, model, license number and identification number;

(2) a description of the exact location where the manufactured home is being moved from, including street address, city and county;

(3) a description of the exact location where the manufactured home is being moved to, including street address, city and county;

(4) the name of the registered owner of the manufactured home;

(5) a statement by the county assessor, treasurer or an authorized delegate that all applicable property taxes have been paid or there is no liability for the current and previous years;

(6) the date the release was issued; and

(7) the signature of the assessor, treasurer or an authorized delegate of the assessor or treasurer.

B. The provisions of this section do not apply if the movement of the manufactured home originates from the lot or business location of a manufactured home dealer and the home was part of the dealer's inventory prior to the sale.

C. The provisions of this section apply to movement of a manufactured home from a non-dealer owner to a manufactured home dealer.

N.M. Admin. Code § 18.19.8.63

Adopted by New Mexico Register, Volume XXVII, Issue 03, February 12, 2016, eff. 2/12/2016, Amended by New Mexico Register, Volume XXXIII, Issue 10, May 24, 2022, eff. 6/1/2022