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(5) Anv other provision to the contrary notwithstanding an approved change in use <br /> as provided herein shall not alter the original dedication period. <br /> <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 commercial <br /> agricultural use dedicated lands upon any of the following <br /> (A) Failure of the owner to observe any restriction condition or provision on <br /> the use of the land: or <br /> l~ If the dedicated progertv or any portion thereof is sold by way of a <br /> conveyance which is subject to conveyance tax under the terms of <br /> chapter 247, Hawaii Revised Statutes, unless a notarized affidavit is <br /> signed by the owner stating that the land will continue to be subject to <br /> the full requirements of the dedication including any penalties for <br /> violation. The director shall record the notarized affidavit with the bureau <br /> of conveyances. <br /> (2) The deferred or rollback tax shall commence from the date the failure to observe <br /> the restriction, condition orprovision, or the property's conveyance retroactive to <br /> the date the assessment was made pursuant to subsection (F) of this section but <br /> for not more than ten years. <br /> (A) Failure to observe the restrictions on the use means failure for a period of <br /> six consecutive months to use the land in the manner requested in the <br /> petition or the overt ad of changing the use for any period; provided that <br /> the petition by the owner for a chance in use as provided in subsection <br /> (f), and the owner's subsequent change in use of such dedicated lands <br /> shall not be deemed to constitute a failure of the owner to observe the <br /> restrictions on the use. <br /> (B) Any other provisions to the contrary notwithstanding when a portion of <br /> the dedicated land is subsequently applied to a use other than the use set <br /> forth in the original petition, only such portion as is withdrawn from the <br /> dedicated use and applied to a use other than the commercial agricultural <br /> category shall be taxed 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 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 <br /> would have been due from assessment in the higher use shall be due and <br /> payable with a ten percent penalty. <br /> i~ <br /> <br />