"Governmental entity" means any political subdivision of the state of Tennessee, including, but not limited to, any municipality, metropolitan government, county improvement district, drainage district, levee district or special district duly created and existing pursuant to the constitution and laws of Tennessee, or any instrumentality of government created by any one (1) or more of the local governmental entities named in this section or by an act of the general assembly.
T.C.A. § 69-1-202