The Building Official of the Town of Marlborough shall not issue
or renew any building permit for improvements pertaining to real property
if any taxes levied by the Town against such real property or against
personal property used in a business enterprise conducted on such
real property are delinquent and have been so delinquent for a period
of not less than one year.
[Amended 6-1991]
Notwithstanding the foregoing, no building permit or renewal
thereof shall be denied on the basis of delinquent taxes where the
applicant has submitted an affidavit to the Building Inspector stating
that such delinquent taxes are not the responsibility of the applicant
or any entity of which applicant has more than 50% ownership.