§ 5712. Definitions.
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§ 5712. Definitions.
The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Tax collector." An individual or entity elected, appointed or otherwise required to collect a tax for a taxing district.
"Taxing district." Any of the following entities that is authorized under the laws of this Commonwealth to impose a tax on the assessed value of real property:
(1)City of any class in this Commonwealth.
(2)County of any class in this Commonwealth.
(3)Borough, town or township of any class in this Commonwealth.
(4)Incorporated town.
35c5713s