GroundRules
35 Pa.C.S. § 5712: Definitions.
Where this section sits in the code
- Title 35 - HEALTH AND SAFETY
- PART III PUBLIC SAFETY
- CHAPTER 57 COVID-19 DISASTER EMERGENCY
- SUBCHAPTER B PROPERTY TAX RELIEF
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.
Collected 2026-09-02T16:32:43Z. Source file · JSON