Section 213.032 - Service of Notice of Assessment; Contents As Prima Facie Evidence; Judicial Review; Effect(a) A notice of assessment shall be served on a defaulting employer: (1) by personal delivery;(2) by registered or certified mail, return receipt requested, or similar common carrier method to the employer's address as shown by commission records; or(3) if an attempt to serve a notice of the assessment in a manner described by Subdivision (1) or (2) has been unsuccessful, in another manner that is reasonably calculated to give the employer notice of the assessment.(b) A notice of assessment is prima facie evidence of the truth of contents of the notice. The incorrectness of the notice may be shown.(c) An employer aggrieved by the determination of the commission as stated in a notice of assessment may file a petition for judicial review of the assessment with a Travis County district court not later than the 30th day after the date on which the notice of assessment is served. A copy of the petition must be served on a member of the commission or on a person designated by the commission in the manner provided by law for service of process on a defendant in a civil action in a district court.(d) If an employer does not seek judicial review under Subsection (c), a commission assessment is final for all purposes.(e) An assessment that is not contested by the employer or that is upheld after judicial review has the effect of a final judgment of a district court and shall be recorded, enforced, and renewed in the same manner. An assessment described by this subsection is a final assessment.Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 298,Sec. 1, eff. 9/1/2021.Amended by Acts 2001, 77th Leg., ch. 398, Sec. 4, eff. 9/1/2001. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.