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.