{"data":{"id":"us-mi/mich.-comp.-laws-141.1170","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.1170","heading":"Hearing; final assessment; proof of mailing; effect of not filing protest.","body":"Sec. 10.\n\nAfter 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.\n\nIf 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.","path":["MI Code","Chapter 141","Act Act-100-of-1990"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-1170","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"a5a0014b2eae6c6b1b2251c2f8118d3e417214e382fa59892c18b5cd7b38d70d","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.1169","next":"us-mi/mich.-comp.-laws-141.1171"},"notice":"GroundRules: Original legal text. Not legal advice."}