We do not conclude that every foreclosure is beyond the control of the mortgagor, and we specifically decline to so conclude in the present case. Were we so to hold, the door would be open to solvent landowners to default on certain mortgage obligations and benefit from the transaction in some instances. We do not intend our holding to open the door to creative tax planning strategies. Upon remand the Board will be able to determine the circumstances of the present foreclosure and rule appropriately. But where a farmer enters the program in good faith and later loses the property to creditors in good faith and under circumstances where there are no practicable alternatives that would allow retention of title, the Legis- lature could not have intended to impose treble damages.
Recovery is limited to the aggregate amount of prior tax benefit to the farmer, plus interest.
Reversed and remanded for further proceedings in accordance with this opinion.