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.
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