Pursuant to the authority granted by C.G.S. § 7-148(c)(2)(B),
no application for a building permit shall be granted unless the applicant
presents to the official or agency who is to act upon the application
a certificate of the Tax Collector stating either that taxes then
due on the premises to which the application relates are not delinquent
or that arrangements for the payment of any tax delinquency on such
premises satisfactory to the Tax Collector have been made.