Whenever any part of the subdivision is subject to a lien for taxes or special assessments collected as taxes which are not yet payable, the final map shall not be recorded until the owner or subdivider executes and files with the Board of Supervisors of Marin County a good and sufficient bond to be approved by the Board and by its terms be made to insure to the benefit of the county and be conditioned upon the payment to all state, county, municipal and local taxes and all special assessments collected as taxes, which at the time the final map is recorded are a lien against the property, but which are not yet payable. In lieu of a bond, a deposit may be made of money or negotiable bonds in the same amount, and of the kind approved for securing deposits of public money. When the land being subdivided is a portion of a larger parcel shown on the last preceding tax roll as a unit, the bond or deposit for payment of taxes need be only for such sum as may be determined by the Board of Supervisors to be sufficient to pay the taxes on the land being subdivided, together with all accrued penalties and costs if such taxes are allowed to become delinquent. (Ord. 1030 § 2(11), 2018; Ord. 584 § 1 (part), 1977)