RESOLUTION TRUST v. TARRANT CTY. APPRAISAL DIST.

No. 2-95-053-CV.

926 S.W.2d 797 (1996)

RESOLUTION TRUST CORPORATION, as Receiver for San Antonio Savings Association, F.A., Appellant, v. TARRANT COUNTY APPRAISAL DISTRICT, Appellee.

Court of Appeals of Texas, Fort Worth.

Rehearing Overruled August 20, 1996.


Attorney(s) appearing for the Case

Popp & Ikard, and G. Walter McCool & Jay Breedveld, Austin, for Appellant.

Perdue, Brandon, Fielder, Collins & Mott, L.L.P., and Robert Mott, and Joseph T. Longoria, Houston, C. David Fielder, Arlington, for Appellee.

Before CAYCE, C.J., and DAUPHINOT, J., and CHUCK MILLER, J., (Assigned).


OPINION

CAYCE, Chief Justice.

This is an ad valorem tax case. The questions presented are 1) whether the cessation of agricultural use constitutes a change in the use of land which triggers the assessment of the "additional tax" provided under section 23.55(a) of the Property Tax Code (hereinafter referred to as "the rollback tax"), and 2) if so, whether the Tarrant County Appraisal District ("the District") is barred from imposing the rollback tax on land...

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