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.