CITY UTILITY USERS TAX ACT (EXCERPT)
Act 100 of 1990
141.1170 Hearing; final assessment; proof of mailing; effect of not filing protest.
(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.
History: 1990, Act 100, Imd. Eff. June 13, 1990
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