A. No plat for subdivided land shall be approved by the Board of County Commissioners unless at the time of the approval of platting the subdivider provides the certification of the County Treasurer’s office that all ad valorem taxes applicable to such subdivided land, for years prior to that year in which approval is granted, have been paid.

     B. The ad valorem taxes referenced in the above paragraph shall include:

     1. Real property taxes on the land and improvements;

     2. Mobile home taxes;

     3. Mineral rights taxes; and

     4. Special assessments.

     C. Treasurer’s certifications shall be required for final plats of subdivisions, resubdivisions, subdivision variances, subdivision exemptions, subdivision vacations, lot line rearrangements (minor rearrangements of lot lines) and correction plats.

     D. Treasurer’s certifications shall be submitted a minimum of fifteen (15) days in advance of the Board of County Commissioners’ meeting at which the plat is to be considered. The only exceptions shall be for plats scheduled to be considered by the Board between January 1 and January 15. Treasurer’s certifications for plats scheduled during this time period shall be submitted prior to the Board’s approval.

     E. Treasurer’s certifications for plats of lot line rearrangements (minor rearrangement of lot lines) shall be provided with the submittal of the application.