HAMILL, J.T.C.
The principal issue in this case is whether an assessment of rollback taxes made after the filing of a petition in bankruptcy violates the automatic stay arising under § 362 of the Bankruptcy Code ("Code"), 11 U.S.C. § 362(a). Additional issues are (1) whether the county board's notice of intent to assess rollback taxes was fatally defective, (2) whether a cessation of farming constitutes a change in use sufficient to invoke rollback...
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