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.
Pennsylvania Legal Code