Section 166. Proceeding to review final determination of the tax commission

A proceeding to review or correct on the merits  any  final  determination  of  the tax commission may be had as provided by law, and
  if brought to review a determination mentioned in  section  one  hundred
  sixty-five  must  be  commenced  before  the twenty-fifth day of October
  following the time when the  determination  sought  to  be  reviewed  or
  corrected was made.