(a) A taxpayer, employer or other person aggrieved by a rule adopted by the Administrator may file a timely appeal to the State Commissioner of Revenue in the form and manner prescribed by the Commissioner.
(b) A taxpayer or employer aggrieved by a final assessment, denial, decision or order of the Income Tax Board of Review, other than a decision under subsection (a) hereof, may appeal the assessment, denial, decision or order to the tax tribunal not more than thirty-five days after the final assessment, denial, decision or order was issued. The uncontested portion of a final assessment, order or decision shall be paid as a prerequisite to appeal. An appeal under this subsection shall be perfected as provided under the Tax Tribunal Act, Act 186 of the Public Acts of 1973, as amended, being Sections 205.701 to 205.779 of the Michigan Compiled Laws, and rules promulgated under that Act for the tax tribunal.
(c) Not more than thirty-five days after a final order of the tax tribunal, the taxpayer, employer or other person shall pay the City the taxes, interest and penalty found due to the City or the Department, and the City or the Department shall refund to the taxpayer, employer or other person any amount found to have been overpaid by the taxpayer, employer, or other person.
(Ord. 360. Passed 12-11-93.)