1.  Continuation of assessment year.  The deferral of taxes for the assessment year in which the circumstance occurs shall continue for that assessment year;  

2.  Deferred property taxes due.  The amounts of deferred property taxes, including accrued interest, for all years are due and payable to the bureau within 12 months of the date on which the circumstance occurs, except as provided in subsection 3 and sections 6261 and 6263;  

3.  Out-of-state move.  Notwithstanding the provisions of subsection 2 and section 6263, when the circumstance listed in section 6259, subsection 4, occurs, the amount of deferred taxes shall be due and payable 5 days before the date of removal of the property from the State; and  

4.  Delinquency.  If the amounts falling due as provided in this section are not paid on the indicated due date or as extended under section 6263, those amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in section 6254.