For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOROUGH. The Borough of Topton.
TAX COLLECTOR. Every person duly elected or appointed to collect all borough taxes authorized pursuant to the Act of May 25, 1945, P.L. 1050 et seq., as amended September 8, 1959, P.L. 806 et seq., 72 P.S. §§ 5511.1 et seq., and as amended from time to time, known as the Local Tax Collection Law.
TAXES. Includes all taxes levied and assessed by the borough, including but not limited to: real estate, per capita, fire, and ambulance/emergency medical services.
(Ord. 5-1984, passed 12-10-1984; Ord. 01-2022, passed 1-10-2022)