|Case Forum:||Michigan Court of Appeals|
|Keywords:||personal property tax, special tools exemption, patent, Michigan Tax Tribunal (MTT), Michigan State Tax Commission (STC)|
Robert F. Rhoades | Miller, Canfield, Paddock & Stone, P.L.C. |
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:
|MSC requested LDF amicus brief?||No|
Petitioner, Danse Corporation, had claimed that its