70.210.  Definitions. — As used in sections 70.210 to 70.320, the following terms mean:

  (1)  "Governing body", the board, body or persons in which the powers of a municipality or political subdivision are vested;

  (2)  "Municipality", municipal corporations, political corporations, and other public corporations and agencies authorized to exercise governmental functions;

  (3)  "Political subdivision", counties, townships, cities, towns, villages, school, county library, city library, city-county library, road, drainage, sewer, levee and fire districts, soil and water conservation districts, watershed subdistricts, county hospitals, any board of control of an art museum, any 911 or emergency services board authorized in chapter 190 or section 321.243, the board created under sections 205.968 to 205.973, and any other public subdivision or public corporation having the power to tax.