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.