ORS 271.005: Definitions for ORS 271.005 to 271.540.

As used in ORS 271.005 to 271.540: (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]