Mich. Comp. Laws § 28.117

Sec. 7. As used in this act: (a) "Local unit of government" means a village, city, township, or county. (b) "Reporting agency" means 1 of the following: (i) If property is seized by or forfeited to a local unit of government, that local unit of government. (ii) If property is seized by or forfeited to this state, the state department or agency effectuating the seizure or forfeiture.