Before any such map or plat shall have any validity, it must first be submitted to and be approved and accepted by the governing body of this municipality and must have such acceptance and approval endorsed thereon; provided, that before any such map or plat shall be considered, approved or accepted, the owner or proprietor shall pay or cause to be paid, all taxes, special taxes and special assessments due thereon and shall produce a certificate showing that all such taxes and assessments have been paid or canceled.
(Neb. RS 17-1002, 19-902) (2000 Code, § 11-206)