Illinois Statutes Chapter 50. Local Government § 70/5. Definitions

§ 5. Definitions. As used in this Act:

“Governing board” means the governing body of a governmental unit. If the governmental unit is a road district, then “governing board” means the governing body of the road district, as provided in Division 1 of Article 6 of the Illinois Highway Code, including, but not limited to, the highway board of auditors, the highway commissioner of a township road district, the township board of trustees, the city council, the municipal president and board of trustees, or the county board, as applicable.

“Governmental unit” means all entities that levy taxes and are also units of local government, as defined in Section 1 of Article VII of the Illinois Constitution, except municipalities and counties.