Illinois Code § 40 ILCS 5/7-121

"Governing body":
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(a) the city council in cities; (b) the board
of trustees in villages or in incorporated towns; (c) the county board in
counties; (d) in townships, the electors for purposes of electing whether
the township shall participate and to appropriate funds and levy taxes for
municipal contributions, under Section 7-171, for the town and any other
bodies politic included as a part of the town under Section 7-132.1 and the
Board of Town Trustees for all other purposes; (e) the
corporate authority,
body or officers, as the case may be, authorized by law to levy taxes for
the maintenance and operation of the municipality in other municipalities;
(f) the person or group of persons having ultimate authority to expend
funds for the payment of earnings to employees in participating
instrumentalities; or, (g) the board itself.

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