Michigan Compiled Laws, Chapter 207. Taxation § 207.601

(a) “Commercial housing facilities exemption certificate” means a certificate issued pursuant to sections 3, 4, and 5.  1

(b) “Commission” means the state tax commission created by Act No. 360 of the Public Acts of 1927, as amended, being sections 209.101 to 209.107 of the Michigan Compiled Laws.

(c) “Local governmental unit” means a city, village, or township.

(d) “New facility” means a new structure which will have as its primary purpose multifamily housing consisting of 5 or more units and will be constructed in a downtown development district established pursuant to Act No. 197 of the Public Acts of 1975, as amended, being sections 125.1651 to 125.1680 of the Michigan Compiled Laws.