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As used in this chapter:
“Collector” means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;
“Tax entity” includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and
“Taxpayer” means any owner of property subject to taxation or any party liable for property taxes.