Section 66-7-413 NMSA 1978 requires a permit from the Motor Vehicle Division before relocating the vehicle. Before a permit can be issued, however, the owner must obtain a certificate from the county treasurer or assessor of the county in which the manufactured home is located showing that either: − All property taxes due or to become due on the manufactured home for the current tax year or any past tax years have been paid, or
− No liability for property taxes on the manufactured home exists for the current year or any past tax years.
You can find more information in Subsections F and G of Section 66-7-413 NMSA 1978.