A manufactured home may be classified as a permanent structure by the assessor when:
The owner of a manufactured home has requested the mobile home to be taxed as real property
The tongue and axle have been removed from the manufactured home, and the manufactured home has been affixed to a permanent foundation as required by Regulation 18.104.22.168.D.1,2,3 Manufactured Homes – When Valued as Real Property
The owner of the manufactured home holds title to the home and the real estate to which the manufactured home is affixed. Title must have been issued according to the provisions of the Motor Vehicle Code and deactivated according to Regulation 22.214.171.124 NMAC The owner must provide evidence of the deactivation to the county assessor.