Illinois Statutes Chapter 40. Pensions § 5/21-102.8. Political subdivision

(a) a city, village, township, incorporated town or county, or a school, road, library, park, hospital or other local district with general continuous power to levy taxes on property within such district;

(b) an instrumentality created under the laws of the State of Illinois which is legally separate and distinct from the State of Illinois, and which is not an entity included in subdivision (a) of this Section;

(c) a noncorporate public entity created and existing under a contract or agreement between 2 or more public agencies as provided for in the Intergovernmental Cooperation Act,  1 or between 2 or more school districts under The School Code,  2 or between 2 or more governmental entities under any other Act authorizing intergovernmental cooperation.