12D-13.012. Payment of Taxes Before Platting

Land must not be subdivided or any plat filed until all taxes due and payable have been paid. At the request of the property appraiser, the tax collector must determine if there are any delinquent taxes, outstanding tax certificates or omitted years’ taxes due by searching the property tax payment records for a period of twenty years. When necessary, the tax collector must certify that all taxes have been paid.