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Section 10-41. Changes in status. • Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the affidavit is filed and having the effect of violating or exceeding the limitations and conditions of section 10-38 of this Code shall nullify any exemption or deferral for the then current taxable year and for the taxable year immediately following; provided, that no change in income or financial worth which does not have the effect of violating the maximum limitations of section 10-38 of this Code shall operate to increase or decrease the percentage of exemption or nullify the deferral previously determined by the commisioner of revenue pursuant to section 10-40 of this Code. Section 10-41.1. Payment of deferred taxes; interest; liens. (a) Deferred real estate taxes may be paid at any time but must be paid by the claimant or claimant's estate, as appropriate, by the earlier of: (1) sale of the dwelling; or (2) within one year after the death of the last owner who qualifies for tax deferral by the provisions of this article. • (b) Deferred tax payments shall include interest at the rate of eight percent per annum from the date of deferral until paid. (c) Such deferred taxes shall constitute a lien upon the said real estate as if they had been assessed without regard to the deferral permitted by this article; provided, however, that such liens, to the extent that they exceed in the aggregate ten percent of the price for which such real estate may be sold, shall be inferior to all other liens of record. Section 10-42. Filing false claims. It shall be unlawful for any person to falsely claim an exemption or deferral under this article. 2. That Article II of Chapter 30 of the Code of the City of Charlottesville, 1976, as amended, consisting of sections 30-9 through 30-14, is further amended, as follows: 0