Mich. Comp. Laws § 484.8

Sec. 8. Every corporation organized hereunder shall be subject to the provisions of chapter 130 of the Compiled Laws of 1871, so far as applicable, and of Act No. 168 of the session laws of 1881, approved May 26, 1881, entitled "An act to provide for the assessment of and taxation of telegraph and telephone lines within the state of Michigan and to repeal Act No. 77 of the session laws of 1879, approved May twentieth, 1879."