If land receiving a 1-d-1 agricultural appraisal changes to a non-agricultural use, the property is subject to a rollback. The rollback tax is due for each of the previous five years in which the land received the special appraisal. The rollback tax is imposed on the difference between the taxes on the land's agricultural value and the taxes calculated if the land had been taxed on its market value. Plus, the owner pays seven percent (7%) interest for each year from the date that the taxes would have been due. For example, the fifth year of rollback tax bill may include as much as thirty five percent (35%) interest, depending on the date the use changed.