53 Pa. C.S. § 8802
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Assessed value." The assessment placed on real property by a county assessment office upon which all real estate taxes shall be calculated.
"Assessment." Assessed value.
"Auxiliary appeal board." An auxiliary board of assessment appeals created in accordance with section 8853 (relating to auxiliary appeal boards ).
"Base year." The year upon which real property market values are based for the most recent countywide revision of assessment of real property or other prior year upon which the market value of all real property of the county is based for assessment purposes. Real property market values shall be equalized within the county and any changes by the board shall be expressed in terms of base-year values.
"Board." The board of assessment appeals or the board of assessment revision established in accordance with section 8851 (relating to board of assessment appeals and board of assessment revision). The term, when used in conjunction with hearing and determining appeals from assessments, shall include an auxiliary appeal board.
"Board of assessment appeals." The assessment appeals board in counties of the second class A and third class, and in counties of the fourth through eighth classes where the county commissioners do not serve as a board of assessment revision.
"Board of assessment revision." County commissioners in counties of the fourth through eighth classes when serving as an assessment appeals board.
"Chief assessor." The individual appointed by the board of county commissioners with the advice of the board of assessment appeals in accordance with section 8831 (relating to chief assessor).
"Common level ratio." The ratio of assessed value to current market value used generally in the county and published by the State Tax Equalization Board on or before July 1 of the year prior to the tax year on appeal before the board under the act of June 27, 1947 (P.L. 1046, No. 447), referred to as the State Tax Equalization Board Law.
"County assessment office." The division of county government responsible for preparing and maintaining the assessment rolls, the uniform parcel identifier systems, tax maps and other administrative duties relating to the assessment of real property in accordance with this chapter.
"County commissioners." The board of county commissioners or, in home rule charter counties, the body or individual exercising the equivalent authority.
"Countywide revision of assessment." A change in the established predetermined ratio or revaluation of all real property within a county.
"Established predetermined ratio." The ratio of assessed value to market value established by the board of county commissioners and uniformly applied in determining assessed value in any year.
"High tunnel." A structure which meets the following:
"Interim assessment." A change to the assessment roll anytime during the year.
"Manufactured home." A manufactured home as defined in section 603(6) of the National Manufactured Housing Construction and Safety Standards Act of 1974 ( Public Law 93-383, 42 U.S.C. 5402 (6)) or a structure designed and used exclusively for living quarters.
"Mobile home." A structure manufactured before 1976, designed and used exclusively for living quarters or commercial purposes, but only incidentally operated on a highway.
"Municipality." A county, city, borough, incorporated town or township.
"Normal regular repairs."
The term shall include:
"Parcel identifier." An identifying number assigned to real property in accordance with the act of January 15, 1988 (P.L. 1, No. 1) , known as the Uniform Parcel Identifier Law.
"Property features." The term includes roofing, siding, flooring, heating and air conditioning systems and windows.
"Spot reassessment." The reassessment of a property or properties by a county assessment office that is not conducted as part of a countywide revision of assessment and which creates, sustains or increases disproportionality among properties' assessed values. The term does not include board action ruling on an appeal.
"Taxing district." A county, city, borough, incorporated town, township, school district or county institution district.
53 Pa.C.S. § 8802