1. Any unit of government, such as counties, cities, school districts, and water and conservation districts having authority to hold elections for public offices or on ballot measures.
Source: Election Terminology Glossary - Draft, National Institute of Standards and Technology (NIST), https://pages.nist.gov/ElectionGlossary/; Glossary of terms database; U.S. Election Assistance Commission https://www.eac.gov/glossary/