§ 610. Complaints. 1. If a special franchise owner or any assessing
unit in which a special franchise is situated proposes to complain
concerning a special franchise assessment at the hearing of the
commissioner, such special franchise owner or assessing unit must serve
a written complaint specifying its objections to be served on the
commissioner at least ten days before the day specified for the hearing.
Where a complaint is made by a special franchise owner, such owner must
cause a copy thereof to be served on the assessing unit in which such
special franchise is situated. Where a complaint is made by an assessing
unit, it must cause a copy thereof to be served on each special
franchise owner whose special franchise assessment is the subject of
such complaint. Service may be made personally or by mail. At least five
days before the date specified for the hearing an affidavit of service
shall be filed with the commissioner stating in substance that service
has been made in accordance with the provisions of this section.

2. The commissioner may waive the provisions of this section relating
to the making and serving of a complaint by (a) a special franchise
owner if the assessing unit in which the special franchise is situated
consents thereto and (b) an assessing unit if the special franchise
owner whose special franchise assessment is the subject of the complaint
consents thereto.

3. When a complaint if filed pursuant to this section by a special
franchise owner but not the assessing unit or when a complaint is filed
by the assessing unit but not the owner, the party not filing the
complaint may appear at the hearing of the commissioner, offer testimony
or provide written statements and supporting documents. The commissioner
shall consider any such testimony, statements or documents along with
any submission in support of the initial complaint.