New Mexico Statutes Chapter 4. Counties § 4-34-10. Tax levy for payment of bonds

In case of a removal of the county seat as provided by law and the issue of bonds by any county for the purpose of constructing county buildings, it shall be the duty of the county commissioners of such county to cause to be levied and collected at the time and in the manner of levying and collecting other taxes, each year until said bonds and the interest thereon are fully paid, a special tax upon all taxable property within said county sufficient to pay the interest on such bonds and to create a sinking fund to retire said bonds at maturity in accordance with the provisions thereof.