Sorcery, 2U (3) Creatures and lands target opponent controls don't untap during his or her next untap step. Tired doesn't even begin to cover it.
Illus. Paolo Parente
10/4/2004: The creatures and lands are only prevented from untapping during the targeted player's next untap step. They can still can untap during other player's untap steps.
10/1/2009: No creatures or lands controlled by the player will untap during his or her next untap step. This includes those which entered the battlefield after Exhaustion resolved.