(a) If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on the date applicability of the exemption terminates shall render the property for taxation within 30 days after the date of termination.
(b) If the chief appraiser denies an application for an exemption for property described by § 22.01(a), the person who owns the property on the date the application is denied shall render the property for taxation in the manner provided by § 22.01 within 30 days after the date of denial.