The borough by this subchapter hereby adopts and generally incorporates by reference the definitions in § 1101-C of the Pennsylvania Realty Transfer Tax Act, 72 P.S. § 8101-C, it being the intent of the borough that each and every such definition (or any other provision generally incorporated herein) shall be deemed entered in this subchapter for the following words: “association and corporation and department and document and family farm corporation and family farm partnership and living trust and members of the same family and ordinary trust and person and real estate and real estate company and title to real estate and transaction and value”.
(2006 Code, § 24-602) (Ord. 5/7/2001, passed 5-7-2001, § 2)