Section 1. Definitions.--The following words, terms and phrases when used in this act, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.
"Resident." A person, copartnership or unincorporated association or company, resident, located or liable to taxation within a school district of the first class A levying a tax under the provisions of this act, or a joint-stock company or association, limited partnership, bank or corporation formed, created or incorporated by, under, or in pursuance of any law of this Commonwealth, or of the United States or of any other state or government, and liable to taxation within a school district of the first class A levying a tax under this act.
"Board." The board of revision of taxes or other county assessing authorities of any county in which a school district of the first class A is located.
(1 amended May 29, 1951, P.L.441, No.106)