(1) "Governing body" means the board or body in which the general legislative power of a political subdivision is vested.
(2) "Governmental body" means the State of Oregon, a political subdivision, the United States of America or an agency thereof.
(3) "Political subdivision" means any local government unit, including, but not limited to, a county, city, town, port, dock commission or district, that exists under the laws of Oregon and has power to levy and collect taxes. [1981 c.787 §2]