(1) Prior to recording a binding site plan with record of survey, all taxes for the current year must be paid, together with taxes for any delinquent years. Proof of payment must be indicated by the seals and signatures of the county treasurer and deputy treasurer on a certificate shown on the face of the binding site plan with record of survey.

(2) If a binding site plan with record of survey is recorded after May 31 in any year and prior to the date of the collection of taxes, the applicant shall deposit with the county treasurer a sum equal to the product of the county assessor’s latest valuation on the unimproved property multiplied by the current year’s mileage rate and increased by 25 percent. (Added by Amended Ord. 02-064, Dec. 9, 2002, Eff date Feb. 1, 2003).