Farmland; conservation easement; development rights agreement; agricultural conservation easement; credit under MCL 324.36109; limitation.

Sec. 36109b. The owner of farmland and related buildings subject to a conservation easement described in section 2141 and to a development rights agreement under section 36104, a purchase of development rights or agricultural conservation easement under section 36111b, or an agricultural conservation easement under section 36206 may claim a credit under section 36109 if the conservation easement described in section 2141 and the development rights agreement, purchase of development rights, or agricultural conservation easement were executed before January 1, 2025.