Pennsylvania Statutes Title 24 P.S. Education § 581.31. Definitions

The following words, terms and phrases, when used in this act, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.

“Resident.” A person, copartnership, or unincorporated association or company, resident, located, or liable to taxation within a school district of the first class levying a tax under the provisions of this act, or a joint-stock company or association, limited partnership, bank or corporation, formed, created, or incorporated by, under, or in pursuance of, any law of this Commonwealth or of the United States or of any other state or government, and liable to taxation within a school district of the first class levying a tax under this act.

“Board.” The board of revision of taxes or other county assessing authorities of any county coextensive with a school district of the first class or in which a school district of the first class is located.