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The commission may require dedication of land for rights-of-way and sewer, water, utility and access easements within the subdivision as a condition of approval. Any dedicated land or easements must be depicted on the final plat. No land within a subdivision may be reserved as a common use area to the owners of parcels within the subdivision unless the subdivider provides a covenant approved by the commission and the attorney which provides for the payment of real property taxes on the parcel to be reserved (e.g., the covenant could provide that adjacent property owners would be assessed a prorated amount of the real property taxes on the parcel to be reserved). [Ord. FY2020-02 §6, 2019; Ord. 90-15 §2, 1990].