New Mexico is a state located in the southwestern United States. It is divided into 33 counties, each with its own county seat. Mora and Taos are two of these counties, and their respective county seats. Mora is a county located in the north-central part of the state, and its county seat is also called Mora. Taos is a county located in the northern part of the state, and its county seat is the city of Taos.