Following approval to withdraw from the program, the affected landowner shall pay to the Borough, with interest at the rate imposed by the Borough for nonpayment of taxes pursuant to N.J.S.A. 54:4-67, any taxes not paid as a result of qualifying for the property tax exemption for new farm structures or improvements in the program, and shall repay, on a pro rata basis as determined by the local Soil Conservation District, to the County Agriculture Development Board or the State Agriculture Development Committee, or both, as the case may be, any remaining funds from grants for soil and water conservation projects, except in the case of bankruptcy, death or incapacitating illness of the owner, where no such payback of taxes or grants shall be required.