In Re the Appeal of Morgan

TYSON, Judge.

Henderson County (“the County”) appeals from final decision entered prohibiting it from attempting to collect unpaid back taxes and interest on real property owned by Tyleta W. Morgan (“Mrs. Morgan”). We affirm.

I. Background

Mrs. Morgan has owned approximately eighty-five acres of rural land in the County since 1972. In 1991, the property was placed in the *568Forestry Management Program as “forestry” land and as a result was assessed at a relatively low present use tax value.

Mrs. Morgan and her husband, now deceased, began building a house on this property in 1986 that was finished…