If for any reason a court of competent juris-diction finds the point of collection to be invalid or unenforceable, the new area development tax shall be paid prior to the issuance of a building permit or at such other point which is approved by the court. If for any reason the portion of the tax based upon acreage is found invalid or unenforceable, the base rate of the tax shall be $140 per dwelling unit.
('66 Code, § 3-8.06) (Ord. 542-C-S, passed 2-24-83)