Title issued pursuant to the provisions of the Motor Vehicle Code to a manufactured home shall be deactivated by the department when:

1. A. the person in whose name the manufactured home is titled requests in writing that the department deactivate the title;
2. B. the title is free and clear of all recorded liens and encumbrances; and

3. C. the valuation authority certifies to the department that, once title is deactivated, the housing structure will be taxed as real property.

   [7/15/98; 18.19.3.16 NMAC - Rn, 18 NMAC 19.3.18, 9/14/00]