No development permit shall be issued for the approval of any
subdivision, lot split, or any other division of land within Otero
County unless the applicant or developer shall have first obtained
a certificate, issued by the Otero County Treasurer's office,
establishing that all property tax obligations on the land to be divided
are currently paid, and/or that the property is assessed on the rolls
of the Otero County Assessor in the name of the current owner.