For purposes of the Rural Road Improvement District Act, unless the context otherwise requires:

(1) Board, board of county commissioners, or board of county supervisors means the governing body of the county;

(2) District means a rural road improvement district created under the Rural Road Improvement District Act;

(3) Improvement means the completed road, or roads, and all work incidental thereto; and

(4) Person includes any individual, corporation, partnership, and limited liability company.