(a) If change in use of any real property occurs during the tax year, including the period between October 1, and December 31, the assessor shall deny or nullify the application and shall impose the full tax on the real property. If, notwithstanding such change in use, the exemptions under this subchapter is granted in any tax year, the tax assessor shall, upon the determination of the change in use, enter and impose an additional tax on the real property for the tax years involved in an amount equal to the exemption or exemptions granted. The additional tax imposed under this subsection shall be subject to appeal, and enforcement and collection as provided in this subtitle.
(b) Eligibility of real property for the exemption granted by this subchapter shall depend only upon continuation of the use of real property for agricultural or horticultural purposes and compliance with the other requirements of this subchapter, and not upon continuation of the same ownership of the real property. Liability to the roll-back tax shall attach when a change in use of the real property occurs, but not when a change in ownership occurs if the new owner continues the real property in agricultural or horticultural use under the conditions prescribed in this subchapter.
(c) Change in use of a part of the real property which has been granted the tax exemption under this subchapter, whether after conveyance or by other action of the owner of such real property, to a use other than agricultural or horticultural, shall subject that part of the real property with respect to which the change in use occurs to liability for the roll-back taxes applicable thereto, but will not impair the right of the remaining real property to the exemption granted by this subchapter, provided that it meets such conditions of this subchapter as may be applicable.