New Mexico Statutes Chapter 4. Counties § 4-49-21. Failure to levy tax; mandamus

If for any cause the board of county commissioners or county clerk, or other authority of any county who is by law charged with the levying of taxes or placing the same upon the tax books, shall fail or neglect to make such levy or place the same in the tax books at the time herein provided, the holder or holders of any such bonds or coupons shall have the right by mandamus to compel the levy and collection of such taxes or the placing of the same on the said tax book. The writ of mandamus herein provided for may be granted either in term time or vacation, and the necessary jurisdiction for that purpose is hereby conferred.