Mich. Comp. Laws § 141.371

Sec. 1. For the purpose of this act unless the context otherwise indicates: (a) "Local improvement" means any public improvement, the expense of which, in whole or in part, the governing body of any city or village pursuant to law or charter has determined shall be defrayed by special assessments upon the property specially benefited. (b) "Governing body" means the council, common council, or commission of a city or the council, commission, or board of trustees of a village. (c) "Local improvement revolving fund" means the fund authorized to be established under this act for the purposes specified in this act. (d) "Tax elector" means a person having the qualifications of an elector.