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(f) Reclassifying a designated short term commercial agricultural use. <br />(1) If the owner desires to change from a specific short term commercial <br />agricultural category to a different short term commercial agricultural <br />categoKy, the owner shall so petition the director and declare in the petition <br />that: <br />(A) The owner's land can best be used for a short term commercial <br />agricultural activity other than that for which the petition was <br />originally approved; and <br />(B) The owner will use the land for that new short term commercial <br />agricultural activit if�the_petition is approved. <br />(2) If an owner is permitted to change the use as provided in this subsection, the <br />owner shall be allowed up to twenty -four months from the effective date of <br />the petition to convert to the new short term commercial agricultural <br />category. This conversion must be completed prior to the end of the <br />dedication period. <br />(3) The petitioner shall submit a progress _ report of the petitioner's efforts to <br />convert from one short term commercial agricultural category to a different <br />short term commercial agricultural category to the director one year from <br />the date that the petition to convert to a new short term commercial <br />agricultural category was approved, and yearly, thereafter, as long as such <br />conversion period remains. <br />(4) If the owner fails to convert the property to its newly designated short term <br />commercial agricultural category within the specified time limit, the owner <br />shall be subject to the taxes and penalties provided in subsection (g). <br />(5) Any other provision to the contrary notwithstanding an approved change in <br />use as provided in this subsection shall not alter the original dedication <br />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 <br />commercial agricultural use dedicated lands upon any of the following: <br />(A) Failure of the owner to observe any restriction, condition, or <br />provision on the use of the land; or <br />(B) If the dedicated property 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 <br />bureau of conveyances. <br />(2) The deferred or rollback tax shall commence from the date of the failure to <br />observe the restriction, condition or provision, or the property's conveyance <br />retroactive to the date the assessment was made pursuant to paragraph <br />(3)(C) of this subsection, but for not more than three years. <br />(A) Failure to observe the restrictions on the use means failure for a <br />period of six consecutive months to use the land in the manner <br />requested in the petition or the overt act of changing the use for any <br />