72 Pa. Stat. § 5860.102
As used in this act, the following words shall be construed as herein defined, unless the context clearly indicates otherwise:
"Absolute," the perfection of a claim for taxes under section 311, after which the validity of the claim may not be challenged.
"Actual sale," payment of the full amount of money agreed to be paid as the sale price by the successful bidder or purchaser at upset sale under sections 605 through 609.
"Bureau," the Tax Claim Bureau created by this act in the several counties.
"Claim," a claim entered in a claim docket by the bureau to recover the taxes returned by the various taxing districts against a certain property.
"County," a county of the second A, third, fourth, fifth, sixth, seventh or eighth class, including counties of these classes which have adopted or may adopt home rule charters under the act of April 13, 1972 (P.L. 184, No. 62), known as the "Home Rule Charter and Optional Plans Law."
"County commissioner," includes the equivalent official in home rule counties.
"Delinquent," taxes shall be considered delinquent on December 31 of each calendar year for all taxing districts.
"Delinquent property owner," a person, whose taxes on the subject property are delinquent and in whose name the property is last registered, if registered according to law or, if not registered according to law, the person whose name last appears as an owner of record on a deed or instrument of conveyance recorded in the county office designated for recording. In all other cases, the term means a person in open, peaceable and notorious possession of property as apparent owner or reputed owner of the property.
"Director," the director of the Tax Claim Bureau.
"Discharge of tax claim period," the period of time between entry of claim and actual sale of property.
"Owner," the person in whose name the property is last registered, if registered according to law, or, if not registered according to law, the person whose name last appears as an owner of record on any deed or instrument of conveyance recorded in the county office designated for recording and in all other cases means any person in open, peaceable and notorious possession of the property, as apparent owner or owners thereof, or the reputed owner or owners thereof, in the neighborhood of such property; as to property having been turned over to the bureau under Article VII by any county, "owner" shall mean the county.
"Owner Occupant," the owner of a property which has improvements constructed thereon and for which the annual tax bill is mailed to an owner residing at the same address as that of the property.
"Posted" or "posting," the following:
"Property," real property which shall include a mobilehome or house trailer permanently attached to land or connected with water, gas, electricity or sewage facilities, subject to a tax lien or against which a claim is being or has been filed as a lien. "Property," includes both seated and unseated lands.
"Taxes," all taxes, with added interest and penalties, levied by a taxing district upon real property, including improvements. Whenever interest and penalties have been abated by a statute which provides for payment of delinquent taxes on an instalment basis, interest and penalties shall be included in the event of a default as prescribed by the abatement statute.
"Taxing District," any county, city, borough, incorporated town, township, home rule municipality, optional plan municipality, optional charter municipality, school district, institution district or any similar general purpose unit of government which may be created or authorized by statute except counties of the first and second class and cities, boroughs, incorporated towns, townships, home rule municipalities, optional plan municipalities, optional charter municipalities, school districts or institution districts therein and cities of the second class A and school districts therein.
72 P.S. § 5860.102