48-3131. Failure of officials to create lien
or collect taxes; remedy by mandamus
If the board of directors of the district, a board of supervisors, or officer of a
board, or a county assessor or tax officer of a county neglects or refuses to perform any
official act necessary to create or impress a lien of taxes or to collect taxes as
required by this chapter, any person holding evidence of a matured, unpaid and undisputed
indebtedness of the district may compel the performance of such official act by
mandamus. The application for the writ may join as defendants all directors, boards and
officers whose neglect, failure or refusal is the cause of complaint. The court may make
such order as will give the party complaining the relief which is appropriate.
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