GOVERNMENTAL UNIT
governmental unit.A subdivision, agency, department, county, parish, municipality, or other
unit of the gov-ernment of a country or a state. • The term includes an organization with a separate
corporate existence only if the organization can legally issue debt obligations on which interest is
exempt from income taxation under national law. UCC § 9-102(a)(45). [Cases: Municipal
Corporations 6. C.J.S. Municipal Corporations § 12.] [Blacks Law 8th]