Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.208

Sec. 8. The board shall meet for the purpose of organization on the third Monday in April, 1950, and each year thereafter at the office of the county clerk at 1 p.m. and shall hold meetings thereafter at such times and places as it may deem necessary. The board may act by a majority vote of its members. The board may order any officer or employee of any local unit to appear before it and testify and/or produce books, papers and records of such local unit. The board or its agents shall have the right to examine the books, papers and records of any local unit wherever such documents may be located. It shall be the duty of any officer or employee of any local unit to appear before the board and testify and/or produce books, papers and records of such local unit and/or permit such books, papers and records in his custody to be examined by the board or its agents when so ordered by the board.