Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.202

(a) “Local unit” means counties, townships, villages, cities, a first-class school district, community college districts, intermediate school districts, and all other divisions, districts, and organizations of government that are or may be established by law and that have the power to levy taxes against property located within their respective areas, except villages and cities for which there are provisions in their charters or general law fixing maximum limits on the power to levy taxes against property for purposes as authorized by law to be supported under the municipal budget and school districts.

(b) “Municipal corporation” means villages and cities.

(c) “Board” means the county tax allocation board created by section 5.  1