Pursuant to the provisions of N.J.S.A. 40:55D-39 and N.J.S.A. 40:55D-65, every application for development submitted to the Planning Board/Zoning Board of Adjustment shall be accompanied by proof that no taxes or assessments for local improvements are due or delinquent on the property that is the subject of such application; or, if it is shown that taxes or assessments are delinquent on said property, any approvals or other relief granted by the board shall be conditioned upon either the prompt payment of such taxes or assessments, or the making of provision for payment thereof in such manner that the borough will be adequately protected.