Mich. Comp. Laws § 124.351

Sec. 1. As used in this act: (a) "Authority" means a public transportation authority formed under this act. (b) "Board" means the governing body of an authority. (c) "Goods" means baggage, accessories, or other personal property carried by or accompanying persons using public transportation service. (d) "Mass transportation systems" means all plants, equipment, work instrumentalities, and real and personal property and rights, used or useful for transportation of passengers for hire, except taxicabs and airport limousines. (e) "Public transportation", "public transportation services", and "public transportation purposes" mean the movement of people and goods by publicly or privately owned water vehicle, bus, railroad car, rapid transit vehicle, taxicab, or other conveyance which provides general or special service to the public, but not including school buses or charter or sightseeing service. Public transportation, public transportation services, and public transportation purposes as defined by this section are declared by law to be transportation purposes within the meaning of section 9 of article IX of the state constitution of 1963 . (f) "Service area" means that area in which a public authority incorporated under this act operates a mass transportation system or causes a mass transportation system to operate. (g) "Taxable property" means the property taxable under the general property tax act, Act No. 206 of the Public Acts of 1893, being sections 211.1 to 211.157 of the Michigan Compiled Laws, except for property expressly exempted under that act.