Section 489-FFFFF. Conversion of property

1. Any recipient whose property
  is the subject of a certificate of eligibility pursuant to  this  title,
  and   who   converts  square  footage  within  such  property  from  the
  residential and commercial uses authorized pursuant to this title  where
  such  conversion  results  in  twenty-five  per  centum  or  less of the
  aggregate floor area of such property being used or held out for use  as
  commercial, community facility or accessory use space, shall cease to be
  eligible  for  further  exemption  as  of  the  last  date to which such
  recipient proves  by  clear  and  convincing  evidence  that  more  than
  twenty-five  per centum of the aggregate floor area of such property was
  used or held out for use as commercial, community facility or  accessory
  use  space,  and  shall  pay,  with  interest,  any  taxes  for which an
  exemption was claimed after such date, including the pro rata  share  of
  tax  for  which  any  exemption was claimed during the tax year in which
  twenty-five per centum or less of  the  aggregate  floor  area  of  such
  property  was used or held out for use as commercial, community facility
  or accessory use space.
    2. Any recipient whose property is the subject  of  a  certificate  of
  eligibility  pursuant  to this title, and who uses such property, or any
  portion of such property, for  any  restricted  activity  prior  to  the
  expiration of the benefit period, shall cease to be eligible for further
  exemption  as  of  the last date to which such recipient proves by clear
  and convincing evidence that such  property,  or  any  portion  of  such
  property,  was  not  used  for any restricted activity.   Such recipient
  shall pay, with interest, any taxes for which an exemption  was  claimed
  after  such  date,  including  the  pro  rata share of tax for which any
  exemption was claimed during the tax year in which such use occurred.