Definitions.

35 Pa.C.S. § 5712
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=35Fetched: 10/16/2026

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35 Pa.C.S. § 5712 — Definitions | Pennsylvania Consolidated Statutes (Aug. 2026 snapshot) | Corpus