Resolution Trust Corp. v. Tarrant County Appraisal District

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 owned by the Resolution Trust Corporation (“RTC”) on the basis of sovereign immunity. We hold that a cessation of agricultural use does…