Mich. Admin. Code R 205.917 — Order and opinion

Rule 17. The commissioner of revenue, after completion of the hearing, shall
review the record, briefs, and such other matters as may have been submitted and by
written order affirm, reverse, or modify the action of the city, and shall further
serve upon the appellant or his duly authorized representative and the duly
authorized official of the city by registered or certified mail wit h the return receipt
demanded, a copy of his order and opinion.