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(5) Any other provision to the contrary notwithstanding, an approved change in use as <br /> provided herein shall not alter the original dedication period. <br /> (g) Breach of dedication; deferred or rollback taxes; penalties and interest. <br /> (1) A deferred or rollback tax shall be imposed on the owner of short-term commercial <br /> agricultural use dedicated lands upon failure of the owner to observe any restriction, <br /> condition, or provision on the use of the land. <br /> (2) The deferred or rollback tax shall commence from the date the failure to observe the <br /> restriction, condition, or provision, retroactive to the date the assessment was made <br /> but for not more than three years. <br /> (A) Failure to observe the restrictions on the use means failure for a period of six <br /> consecutive months to use the land in the manner requested in the petition or the <br /> overt act of changing the use for any period; provided that the petition by the <br /> owner for a change in use as provided in subsection(f), and the owner's <br /> subsequent change in use of such dedicated lands, shall not be deemed to <br /> constitute a failure of the owner to observe the restrictions on the use. <br /> (B) Any other provisions to the contrary notwithstanding, when a portion of the <br /> dedicated land is subsequently applied to a use other than the use set forth in the <br /> original petition, only such portion as is withdrawn from the dedicated use and <br /> applied to a use other than the commercial agricultural category shall be taxed <br /> as provided by this subsection. <br /> (3) Calculating deferred or rollback taxes. <br /> (A) The deferred or rollback tax shall be based on the difference between the <br /> assessed market value at highest and best use and the short-term commercial <br /> agricultural use of the land at the rate applicable for the respective years. <br /> (B) All differences in the amount of taxes that were paid and those that would have <br /> been due from assessment in the higher use shall be due and payable with a ten <br /> percent penalty. <br /> (C) If the owner of dedicated land breaches a condition of the dedication before its <br /> completion, deferred or rollback taxes shall be imposed on the subject parcel, <br /> retroactive from the end of the tax year in which the breach occurs. <br /> (D) In any case in which deferred or rollback taxes are imposed after successful <br /> completion of an agricultural dedication period,the deferred or rollback taxes <br /> shall be retroactive only to the end of the completed dedication period, and shall <br /> not be imposed for any time covered by a successfully completed agricultural <br /> dedication period. <br /> (E) In cases involving a breach of a three-year dedication, rollback taxes shall be <br /> assessed to the date of the dedication. <br /> (4) The additional taxes and penalties due and owing shall be a paramount lien upon the <br /> property as provided for by this chapter. <br /> (h) The director may cancel a dedication without rollback taxes or penalties in the event of any <br /> of the following: <br /> (1) A recognized natural disaster beyond the farmer's control; <br /> (2) The land can no longer be used for the dedicated agricultural use; or <br /> (3) The death or severe disability of the principal farmer such that the farm <br /> operation cannot continue. Corporations and partnerships are not eligible for <br /> this death or severe disability exemption. <br /> 10 <br />