Hearing; final assessment; proof of mailing; effect of not filing protest.
MCL 141.1170
in effect141.1170. Hearing; final assessment; proof of mailing; effect of not filing protest.
Sec. 10.
(1) After the hearing the administrator shall issue a final assessment setting forth the total amount found due in the proposed assessment and any adjustment he or she may have made as a result of the protest. The final assessment shall be served in the same manner as a proposed assessment. Proof of mailing of the final assessment is prima facie evidence of a receipt thereof by the addressee.
(2) If a protest is not filed in respect to a proposed assessment, a user, public utility, or resale customer is deemed to have received a final assessment 30 days after receipt of the proposed assessment.
1990, Act 100, Imd. Eff. June 13, 1990
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-141-1170Fetched: 10/20/2026
