§ 32.71  CONTESTED ASSESSMENTS.
   (A)   An action may not be instituted for the purpose of contesting or enjoining the collection of a special assessment unless:
      (1)   Within 45 days after the confirmation of the special assessment roll, written notice is given to the City Council indicating an intention to file the action and stating the grounds on which it is claimed that the assessment is illegal; and
      (2)   The action is commenced within 90 days after the confirmation of the roll.
   (B)   An owner or any person having an interest in the real property may file a written appeal of the special assessment with the state tax tribunal within 30 days after the confirmation of the special assessment roll if that special assessment was protested at the hearing held for the purposes of confirming the roll, as specified in § 32.60 and M.C.L.A. §§ 211.741 et seq.