shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Account." The 100% Homestead and Farmstead Exclusion
Account established in section 1932.
"Assessor." As defined in 53 Pa.C.S. § 8582 (relating to
definitions).
"Board of school directors." The term includes the
following:
(1) A board of school directors of a school district of
the first class A, second class, third class or fourth class.
(2) A city council of a city of the first class.
"Department." The Department of Revenue of the Commonwealth.
"Earned income." As defined in section 501 of the Local Tax
Enabling Act.
"Farmstead." As defined in 53 Pa.C.S. § 8582.
"Farmstead property." As defined in 53 Pa.C.S. § 8582.
"Homestead." As defined in 53 Pa.C.S. § 8401 (relating to
definitions).
"Homestead property." As defined in 53 Pa.C.S. § 8401.
"Index." The term as defined in section 302.
"Local Tax Enabling Act." The act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act.
"Personal income." Income enumerated in section 303 of the
Tax Reform Code, as determined by the Department of Revenue,
subject to any correction for fraud, evasion or error as finally
determined by the Commonwealth.
"School district." A school district of the first class,
first class A, second class, third class or fourth class.
"Secretary." The Secretary of Revenue of the Commonwealth.
"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
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