March 9, 2020 Fifth District Court of Appeals opinion. The issue, argued by Joe Harrison of Harrison & Duncan, PLLC for the Taxpayer, was whether or not the appraisal district had statutory authority to change the appraised value for the year of the change of use in addition to implementing the rollback tax. The Court concludes that Collin CAD failed to establish that it had authority to assess additional taxes on the Property for the Change of Use year. The Court also concludes that the taxpayer established as a matter of law that CCAD lacked authority to assess additional taxes on the Property for the ‘change of use’ year.