{"data":{"id":"us-pa/35-pa.c.s.-5712","jurisdiction":"us-pa","citation":"35 Pa.C.S. § 5712","heading":"Definitions.","body":"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:\n\"Tax collector.\" An individual or entity elected, appointed or otherwise required to collect a tax for a taxing district.\n\"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:\n(1) City of any class in this Commonwealth.\n(2) County of any class in this Commonwealth.\n(3) Borough, town or township of any class in this Commonwealth.\n(4) Incorporated town.","path":["Title 35 - HEALTH AND SAFETY","PART III PUBLIC SAFETY","CHAPTER 57 COVID-19 DISASTER EMERGENCY","SUBCHAPTER B PROPERTY TAX RELIEF"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=35\u0026div=0\u0026chpt=57\u0026sctn=12\u0026subsctn=0","current_through":"2026-08-03 (Statute Update stamp, 35 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:32:43Z","sha256":"f7669fecbc2b93122d27c48ae77e215dd1839e48b4c8fbca75ac287e9a714f7f","source_id":"us-pa","stale":false,"prev":"us-pa/35-pa.c.s.-5711","next":"us-pa/35-pa.c.s.-5713"},"notice":"GroundRules: Original legal text. Not legal advice."}