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【单选题】
2006年，顺达乡因干旱欠收，该乡李家坡村民拖欠统筹、提留款的情况越来越多。顺达乡人民政府让拖欠款项的农产出具欠条，写明所欠钱数及还款日期。如逾期不还，乡政府有权凭该欠条以债务纠纷提起诉讼。2007年年初，十户农民仍未交清所欠款项，乡政府告上了乡基层法庭，要求法庭判决上述农民偿还欠款，并支付利息等损失。下列说法正确的是哪项?A.
乡政府向农民追缴提留款的行为属于行政征收行为
B.
乡政府可以成为行政诉讼原告，也可以提起行政诉讼
C.
本案农户与乡政府有欠款凭证，这属于债务纠纷，且债权债务关系明晰，法庭应当受理
D.
本案不属法院受案范围，应该不予受理
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