Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.3205 — Service of petition
Rule 205. (1) In any case filed with the commissioner, the petitioner shall serve a
copy of the petition upon the administrator of the city or any agent within the city
designated by the administrator. The petitio ner shall file proof of service with the
commissioner within 7 days after service on the respondent. If proof of service is
filed with the commissioner by mail, the postmark will be considered the date of
filing.
(2) Service on the administrator or his or her designated agent may be made by
the petitioner or his or her representative either personally or by registered or certified
mail, with the return receipt requested.
(3) If service is made by mail, proof of service shall be made by filing an affidavit of
service with the commissioner which certifies compliance with subrules (1) and ( 2) of
this rule and which specifies all of the following:
(a) The method of service.
(b) The identity of the server.
(c) The date and place of mailing.
(d) The address to which the materials were mailed. The mailing receipt shall be
attached to the affidavit.
(4) If the service is made by personal service, proof of service shall be made by
filing an affidavit of service with the commissioner that certifies all of the
following:
(a) The method of service.
(b) The identity of the server.
(c) The person served.
(d) The date and place of service.
Source: official text