§ 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].

Legislative History

1953 Comp., § 64-6-10, enacted by Laws 1978, ch. 35, § 345; 1983, ch. 295, §