68 Pa.C.S. § 2501: Definitions.

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Business." An association as defined in 15 Pa.C.S. § 102 (relating to definitions), not including a limited liability company.

"Chief assessor." Any of the following:

(1) In a county of the first class, the chief assessment officer, or any successor officer, appointed to direct the office of property assessment or make and supervise the making of all assessments and valuations of all subjects of real property taxation in any successor office.

(2) In a county of the second class, the chief assessment officer, or any successor officer, appointed to direct the office of property assessments or make and supervise the making of all assessments and valuations of all subjects of real property taxation in any successor office.

(3) In a county of the second class A, third, fourth, fifth, sixth, seventh or eighth class, or home rule county formerly of any of those classifications, the individual appointed by the board of county commissioners, or the body or individual exercising the equivalent authority in a home rule county, with the advice of the board of assessment appeals, in accordance with 53 Pa.C.S. § 8831 (relating to chief assessor).

"Limited liability company." As defined in 15 Pa.C.S. § 102.

"List." A property contact list established and maintained by a chief assessor under section 2502 (relating to establishment).

"Owner-occupant real property." A real property that is owned and occupied by an individual as the individual's principal residence and domicile.

"Real property owner." Includes a corporation, partnership, limited liability company, business trust, other association, estate, trust, foundation or individual.