DeKoning v. Department of Treasury

The trial court granted plaintiffs motion for summary disposition pursuant to MCR 2.116(C)(9) and (10), ruling that plaintiffs worldwide income was excluded from consideration in his Michigan farmland preservation property tax credit. We granted leave to appeal, and we reverse.

Plaintiff was a resident of the Netherlands who owned farmland in Michigan. In exchange for leaving some of this farmland undeveloped, plaintiff became eligible for a tax credit pursuant to the Farmland and Open Space Preservation Act, MCL 554.701 et seq.; MSA 26.1287(1) et seq. That act states, in relevant part:(1) An…