Opinion
No. 122702.
September 19, 2003.
Leave to Appeal Denied.
No. 122702; Court of Appeals No. 232163.
I would remand this matter to the Court of Appeals for reconsideration in light of our opinion in Danse Corp v. Madison Hts, 466 Mich 175 (2002). In Danse, we concluded that, where a statute exempted special tools "as defined by the state tax commission," MCL 211.9b, the state tax commission was nevertheless required to follow the Administrative Procedures Act, MCL 24.201 et seq., when defining "special tools." 466 Mich 182. The statute at issue here, MCL 247.660e(4)(a)(i), uses language nearly identical to that considered in Danse. Because Danse concludes that this language did not manifest a legislative intent to bypass the APA procedures, id. at 184, I would remand this case to the Court of Appeals for reconsideration.
TAYLOR, J. I join in the statement of Justice YOUNG.