N.M. Admin. Code § 18.19.3.16 - 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.
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