2021 New Mexico Statutes
Chapter 66 - Motor Vehicles
Article 6 - Fees
Section 66-6-10 - Registration fees for manufactured homes and travel trailers; division to notify county assessor of manufactured home registration.

A. For the registration of each manufactured home, the division shall collect a fee of seven dollars ($7.00).

B. The division shall compile and transmit to each county assessor each year a list of the manufactured homes that are registered with the division showing the assessor's county as the principal location of the manufactured home. The listing shall include all data pertinent to and necessary for the county assessor to value the manufactured homes in accordance with valuation rules promulgated by the property tax division pursuant to Section 7-36-26 NMSA 1978. The listing required by this subsection shall be transmitted no later than thirty days following the close of the annual registration process and shall be supplemented no less often than every thirty days to provide information to the appropriate county assessors on registrations occurring throughout the year.

C. At the time a person registers a manufactured home and pays the fee required by this section, the person shall be notified in writing by the division that the information required by Subsection B of this section will be furnished to the county assessor of the county of the principal location of the manufactured home and that the manufactured home is subject to property taxation under the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978].

History: 1953 Comp., § 64-6-10, enacted by Laws 1978, ch. 35, § 345; 1983, ch. 295, § 30; 2003 (1st S.S.), ch. 3, § 18.

Cross references. — For definition of "manufactured home", see 66-1-4.11 NMSA 1978.

The 2003 (1st S.S.) amendment, effective March 1, 2004, substituted "seven dollars ($7.00)" for "five dollars ($5.00)" in Subsection A, "the assessor's" for "his", in the first sentence and "rules" for "regulations", and "pursuant to" for "under" in the second sentence of Subsection B, and "a" for "his" preceding "manufactured home" and "the person" for "he" preceding "shall be notified", and inserted "of this section" following "Subsection B" in Subsection C.

House trailers belonging to nonmilitary personnel must bear current registration plates of this or another state regardless of intended use so long as they maintain their characteristic of being a mobile home. 1959 Op. Att'y Gen. No. 59-53.

House trailers belonging to military. — Nonresident military personnel, who do not register their house trailers in the states of which they are residents, must register them in New Mexico. 1965 Op. Att'y Gen. No. 65-131.