As used in this article, the following words and terms shall have the following meanings unless the context indicates another meaning or intent: “County” means any county in the Commonwealth of Virginia. “Governing body” means in the case of a county the board of supervisors and in the case of a city or town the board, commission, council or other body by whatever name it may be known, in which the general legislative powers of the city or town are vested. “Political subdivision” means a county, city, or town of the Commonwealth of Virginia. “Unit” means any department, institution or commission of the Commonwealth of Virginia and any public corporate instrumentality thereof, and any district, and includes counties and municipalities.