Opinion No.

Office of the Attorney General — State of Texas John Cornyn The Honorable Robert Junell Chair, Committee on Appropriations Texas House of Representatives P.O. Box 2910 Austin, Texas 78768-2910

Re: Whether the qualification and granting of a youth-development-association-use tax exemption under section 11.19 of the Tax Code constitute a "change of use" for purposes of section23.55 of the Tax Code such that the agricultural "rollback" tax is triggered (RQ-0245-JC)

Dear Representative Junell:

This request relates to a particular youth development association's land that qualifies and is appraised…