{"data":{"id":"us-mi/mich.-comp.-laws-141.685","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.685","heading":"Final assessment.","body":"Sec. 85.\n\n(1) After the hearing or informal conference as provided in section 84, the administrator or the department shall issue a final assessment setting forth the total amount found due in the proposed assessment or notice of intent to assess 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 or notice of intent to assess. Proof of mailing of the final assessment is prima facie evidence of receipt of the final assessment by the addressee.\n\n(2) If a protest under section 84 is not filed in respect to a proposed assessment or notice of intent to assess, a taxpayer or employer is considered to have received a final assessment 30 days after receipt of the proposed assessment or 60 days after receipt of the notice of intent to assess.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-685","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"9a34192883236fd92c1e03a9f3b0b99d2353c56e68c42dd54a888b6eb984d476","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.684","next":"us-mi/mich.-comp.-laws-141.686"},"notice":"GroundRules: Original legal text. Not legal advice."}