Mich. Comp. Laws § 211.251: Definitions.

Sec. 1.

Definitions. As used in this act:

The term "municipal corporation" shall mean a township, county, village or city;

The term "commission" shall mean the county tax commission created by the property tax limitation act, being Act No. 62 of the Public Acts of the regular session of 1933.

The term "net limitation tax rate" shall mean the net limitation tax rate as determined according to the provisions of the aforesaid property tax limitation act.