Danse Corp. v. City of Madison Heights

The Michigan Tax Tribunal entered a judgment, holding that certain personal property belonging to petitioner did not constitute “special tools” and was therefore subject to taxation. On appeal, petitioner argued that guidelines utilized by the Tax Tribunal were not determinative, since they were not rules promulgated in accordance with the Administrative Procedures Act.1 The Court of Appeals affirmed.2 We reverse the judgments of the Tax Tribunal and Court of Appeals because the guidelines relied on to expand the definition of “special tools” *177did not have the force of law as they were not…