141.694 Appeal to court of appeals or supreme court; procedure.
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141.694 Appeal to court of appeals or supreme court; procedure.
Sec. 94.
(1)If a taxpayer, employer, other person, or the city or the department is aggrieved by a decision of the tax tribunal, the aggrieved party may take an appeal by right from a decision of the tax tribunal to the court of appeals. The appeal shall be taken on the record made before the tax tribunal. The taxpayer, employer, other person, city, or department may take further appeal to the supreme court in accordance with the court rules provided for appeals to the supreme court.
(2)An assessment is final, conclusive, and not subject to further challenge after 90 days after the issuance of the final assessment, decision, or order of the administrator or the department, and a person is not entitled to a refund of any tax, interest, or penalty paid pursuant to an assessment unless the aggrieved person has appealed the assessment in the manner provided by this ordinance.
History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478 , Eff. Jan. 1, 1997