(a)      For the purposes of this article the following words have the meanings indicated.

      (b)      "Governmental entity" means a special taxing district which:

            (1)      Is a unit of government responsible for an area situated solely within a single county;

            (2)      Has a governing body elected independently of the county government;

            (3)      Is financed with revenues secured in whole or in part from special taxes or assessments levied on real property situated within the area;

            (4)      Performs municipal services for the residents of the area; and

            (5)      Was not created for a limited or special purpose or purposes.

      (c)      "Official of a governmental entity" includes a member of the governing body of a governmental entity.