Which of the following is NOT a levying entity in Michigan?

Neighborhood associations are not considered levying entities in Michigan. A levying entity is defined as an organization or government body that has the authority to impose taxes or levies for funding purposes.

Community colleges, airports operated by governmental entities, and townships are all recognized as levying entities because they have the statutory authority to levy taxes or special assessments to fund their operations and services. Community colleges can levy property taxes for educational purposes, airports can impose levies if approved by the governing body, and townships have the ability to levy taxes for various local governmental functions. In contrast, neighborhood associations typically operate as non-profit organizations formed by residents to address community issues and enhance neighborhood living but do not have the authority to impose taxes. Therefore, they do not classify as a levying entity under Michigan law.