(a) If change in use of any real property which qualifies it for exemption occurs during the tax year, including the period between October 1, and December 31, the tax assessor shall deny and nullify the application and shall impose the full tax on such real property. If, notwithstanding such change in use, the exemption under this subchapter is granted in any tax year, the tax assessor shall, upon the determination of such change in use, enter and impose an additional tax on such 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 its continued eligibility under the provisions of this subchapter, and not upon the continuation of the same ownership of the real property, if the new owner is a nonprofit organization and it meets all other conditions for exemption described in this subchapter.
(c) Change in use of a part of the real property which is being granted tax exemption under this subchapter, whether for conveyance or by other action of the owner of such real property, to a use other than that qualifying for exemption under this subchapter, shall subject that part of the real property with respect to which such change in use occurs to liability for the roll-back tax applicable thereto, but shall 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.