Michigan Compiled Laws — Tax Chapters 205-208, 211
MCL 211.401 — Definitions
The following definitions shall apply for the purposes of this act:
(a) "Municipality": Any county, township, city, village or school district.
(b) "Governing body": The board of supervisors of a county; the township board of a township; the council, common council or commission of a city; the council, commission or board of trustees of a village; the board of education or district board of a school district.
Source: official text