Robert F. Rhoades | Miller, Canfield, Paddock & Stone, P.L.C. |
150 W Jefferson Suite 2500 | Detroit MI 48226

The city of Madison Heights as well as the Michigan Municipal League in its amicus brief urged that the court consider the factors set forth in the Michigan State Tax Commission Assessors’ manual with respect to special tools. Guidelines had been established in the manual to determine whther the exemption applied. The court agreed that the factors are determinative.

Michigan Court of Appeals:
Petitioner appeals from a decision of the Michigan Tax Tribunal including certain items of personal property in its property tax assessments for tax years 1994 through 1997. We affirm.
At issue are plastic injection molds and related components used in the manufacture of roof line ridge vents sold by petitioner. Petitioner claim that these molds should be excluded under the “special tools” exemption in MCL 211.9b; MSA 7.9(2). The tribunal rejected that claim, concluding the molds do not come within the definition of “special tools.” We agree.

Petitioner, Danse Corporation, had claimed that its
plastic injection molds and related components used in
the manufacture of roofline ridge vents were “special
tools” under MCL 211.9(b) and exempt from personal
property taxation. The Tax Tribunal had rejected the
claim concluding that the molds did not come within
the definition of “special tools.” The Michigan Court
of Appeals agreed.