53 Pa. Stat. § 27102
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Claim." The charge against real property, liened or unliened, held by a taxing body or an authority created by that taxing authority on account of delinquent real estate taxes, water rates, sewage charges, municipal assessments, municipal judgments, demolition liens or other amounts due to a taxing body or an authority created by that taxing authority under the act of May 16, 1923 (P.L. 207, No. 153), referred to as the Municipal Claim and Tax Lien Law, together with accrued interest, penalty and costs of collection; a tax claim of the cojurisdictional taxing bodies for delinquent real estate taxes, water charges and sewage rates, liened or unliened.
"Expenses." Amounts incurred in the acquisition, administration, maintenance and disposition of property involved in the treasurer's sales.
"Interested party." A person who has an interest of record in the property.
"Property." Land and structures existing on it, including mobile homes or house trailers permanently attached to the land or connected to it by water, gas, electricity or sewage facilities, located in a city of the second class which is subject to a tax lien, either inchoate or of record, or a municipal claim.
"Taxes." The levies imposed on real property located in a city of the second class by a taxing body and water rates and sewage service charges assessed against the property. The term includes accrued penalty and interest which shall be considered part of the tax and collectible as such. Sewage service charges include delinquencies assigned to cities of the second class for which the city is liable for collection.
"Taxing bodies." A city of the second class, a school district of the first class A and the county in which they are located.
"Taxpayer." A party who pays the taxes, water rates or sewage service charges attributable to a property.
"Treasurer." A fiscal officer of the city who has responsibility for the administration of tax laws and who has the authority to collect taxes, or agents of the treasurer or director of finance.
53 P.S. § 27102