(a) A court may not authorize withdrawal of any money deposited under § 21.021 unless the petitioner for the money files with the court:
(1) a tax certificate issued under § 31.08, Tax Code, by the tax collector for each taxing unit that imposes ad valorem taxes on the condemned property showing that there are no delinquent taxes, penalties, interest, or costs owing on the condemned property or on any larger tract of which the condemned property forms a part; and
(2) in the case of a whole taking that occurs after the date the ad valorem tax bill for taxes imposed by a taxing unit on the property is sent, a tax receipt issued under § 31.075, Tax Code, by the tax collector of the taxing unit that imposes ad valorem taxes showing that the taxes on the condemned property for the current tax year, prorated under § 26.11, Tax Code, have been paid.
(b) For purposes of Subsection (a)(2), a “case of a whole taking” means a case in which the location, size, and boundaries of the property assessed for ad valorem taxes are identical to that of the condemned property.