Mich. Comp. Laws § 46.161
Advertisement of state or county agricultural, industrial, trade, or tourist advantages; tax levy or appropriation by county board of commissioners; authority to levy special tax; expiration; submission of proposal to vote of electors; limitation on total tax levy; use.
(1) Subject to subsections (2) and (3), the county board of commissioners of a county may levy a special tax on the taxable property within that county for the purpose of creating a fund; or appropriate out of the general fund an amount to be used for advertising agricultural or industrial advantages of this state or t…