Opinion ID: 2428184
Heading Depth: 1
Heading Rank: 5

Heading: five-year rollbackrecapture of taxes

Text: In footnote four of the majority opinion, the Court noted that I had failed to consider or even mention that additional taxes are imposed when use of qualified land changes. Tex.Tax.Code § 23.55(a) (1982 & Supp.1992). Traditionally, this section has been used to recapture lost taxes when the use of the land goes from pasture land to a higher or better use, such as residential or commercial, thus increasing the land's value. But in this case the exact opposite is true. Stripmining does not increase the value of the land. After Gifford-Hill finishes its operation, all it will leave behind is a deep hole with little utility. Even if this were not the case, the statute facilitates the recapture of taxes for only the five preceding years, and Gifford-Hill has more than thirty years of limestone reserves. There are other problems with the Court's simplistic idea of tax recapture. What are the criteria for a change of use that would provoke a rollback of taxes? What if the cattle continue to graze on whatever sparse vegetation clings to life in the pit created by Gifford-Hill? Has there been a change of use? Is change of use determined on an acre by acre basis? These unanswered questions undoubtedly will generate more litigation.