The following words and phrases when used in this act shall have the meanings ascribed to them in this section.
"Political subdivision." Every city, borough, incorporated town, township, school district, county and institution district in this Commonwealth.
"Tax-levying ordinance or resolution." Every ordinance or resolution levying any tax authorized by any act of Assembly and any amendment to, or repealer of, any such ordinance.
71 P.S. § 964