1. A. If not covered by Subsection A of 14.6.7.14 NMAC, storage sheds and similar structures shall not be used as a dwelling unless the structure has been subject to plan review, permitting, inspection(s) and constructed or altered in a manner that is compliant with all code requirements so it may be safely used as a dwelling for human habitation and occupancy including issuance of a certificate of occupancy. Any storage shed or similar structure safely converted or use as a dwelling for human habitation and occupancy shall be issued a certificate of occupancy prior to human habitation and occupancy and prior to installation or connection of a fuel gas source.
2. B. A new storage shed or similar structure offered for sale shall not be advertised or represented to be safe for human habitation or occupancy unless converted in accordance with 14.6.7.8 NMAC.
3. C. Any storage shed or similar structure safely converted for use as a dwelling for human habitation and occupancy shall have a permanent foundation and be subject to all requirements as provided in 14.6.7.13 NMAC.

[14.6.7.15 NMAC - N, 7/1/2018]