Skyline Cascade

Land

This land enters tapped. When this land enters, target creature an opponent controls doesn't untap during its controller's next untap step. {T}

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Illustrated by Philip Straub · Battle for Zendikar (BFZ)

2015-08-25
Skyline Cascade's triggered ability doesn't tap the creature. It can target any creature, tapped or untapped. If that creature is already untapped at the beginning of its controller's next untap step, the effect won't do anything.
2015-08-25
The triggered ability tracks the creature, but not its controller. If the creature changes controllers before its first controller's next untap step has come around, then it won't untap during its new controller's next untap step.