§ 9.04. Contest of assessment.

Except as provided by state law, no suit or action of any kind shall be instituted or maintained for the purpose of contesting or enjoining the collection of any special assessment or reassessment (a) unless, within thirty days after the confirmation of the special assessment roll, written notice is given to the city clerk for attention of the city council indicating an intention to file such suit or action and stating the grounds on which it is claimed such assessment is illegal and (b) unless such suit or action shall be commenced with thirty days after the confirmation of the roll. The city shall presume that any person who neglects or refuses to assert a claim within the thirty-day period has withheld his or her claim for the purpose by unjustly obtaining a special benefit to the property. If the city attorney submits a written opinion finding said roll illegal, in whole or in part, the city council may revoke its confirmation, correct the illegality if possible, and reconfirm the same, provided that no property which is not involved in the illegality shall be assessed more than was imposed upon the original confirmation without further notice and hearing thereon.

State law reference

Statement of right to file written appeal, MCL 211.746; tax tribunal act, MCL 250.701 et seq.