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exemption status of the property, violating the exclusive residential <br />use provision, dedicating the property to agricultural use or <br />receiving the benefit of the agricultural use assessment, <br />subdivision of the property into sepazate parcels, or the declaration <br />of a condominium property regime, or the sale of the dedicated <br />property or any portion thereof sold by way of a conveyance which <br />is subject to conveyance tax under the terms of chapter 247, <br />Hawaii Revised Statutes. Retroactive taxes due and owing as a <br />result of the breach shall be a paramount lien on the property. <br />(1) Provided, that the nonspeculative residential use dedication <br />shall not be breached if the dedicated property meets the <br />criteria as listed below: <br />The following also includes provisions that aze not <br />subject to the conveyance tax under the terms of chapter 247, <br />Hawaii Revised Statutes, and are included for further <br />clarification. <br />(A) Transferred to the owner's heirs by testacy or <br />intestacy, <br />(B) Jointly owned by spouses and upon the death of one <br />spouse ownership is transferred to the surviving <br />spouse, <br />(C) Transferred to a spouse or former spouse in <br />connection with a property settlement agreement or <br />decree of dissolution of a marriage or legal <br />separation, <br />(D) Transferred to a trustee for the beneficial use of a <br />spouse, or the surviving spouse of a deceased <br />transferor, or by a trustee of such a trust to the <br />spouse of the trustor, <br />(E) Subject to a title change between spouses and said <br />change does not result in a loss of the home <br />exemption status, <br />(F) And the heirs, surviving spouse, divorced spouse, or <br />trustee, within sixty days after receiving title,,to the <br />property, petitions the director, in writing, to <br />continue the dedication and the property continues <br />to qualify for the home exemption as defined in <br />sections 19-71 and 19-72, or <br />(G) The dedication shall not be cancelled if the lessee <br />purchases the leased fee interest from the lessor. <br />(2) Provided further that, except as provided herein, retroactive <br />taxes shall not be assessed when: <br />(A) A person receives title to property dedicated to <br />nonspeculative residential use by ways of testacy or <br />intestacy and does not petition the director to <br />continue the dedication as provided in section <br />