| In implementing paragraphs A, B and C, the Legislature shall |
| provide that any change of use higher than those set forth in |
| paragraphs A, B and C, except when the change is occasioned by a |
| transfer resulting from the exercise or threatened exercise of |
| the power of eminent domain, shall result in the imposition of a |
| minimum penalty equal to the tax which would have been imposed |
| over the 5 years preceding that change of use had that real |
| estate been assessed at its highest and best use, less all taxes |
| paid on that real estate over the preceding 5 years, and |
| interest, upon such reasonable and equitable basis as the |
| Legislature shall determine; except that if the use of real |
| estate that is assessed based on current use pursuant to this |
| subsection is substantively affected, as a result of the passage |
| of a referendum or the enactment of legislation, through the |
| imposition of conditions for continued enrollment, the landowner |
| may, within one year of the imposition of such conditions of |
| continued enrollment, withdraw the land without penalty from the |
| current use program. Any statutory or constitutional penalty |
| imposed as a result of a change of use, whether imposed before or |
| after the approval of this subsection, shall be determined |
| without regard to the presence of minerals, provided that, when |
| payment of the penalty is made or demanded, whichever occurs |
| first, there is in effect a state excise tax which applies or |
| would apply to the mining of those minerals. |
