N.M. Admin. Code § 20.9.20.62
Any person claiming to be exempt from the act because the scrap tires will be used in an beneficial agricultural use shall demonstrate that the scrap tires will be used on land that has qualified as "Special Method of Valuation - Land Used Primarily For Agricultural Purposes", pursuant to 3.6.5.27 NMAC. Upon request, verification that the property upon which the tire recycling facility or civil engineering application is located has been granted an agricultural exemption by the assessor of the county where the tire recycling facility or civil engineering application is located shall be submitted to the secretary. In addition, any person claiming to be exempt from the act must show, upon request, that the scrap tires are being put to a beneficial agricultural use.
N.M. Admin. Code § 20.9.20.62