(a) Applicant or applicants shall mean the person, or persons, who execute and file a complaint.

(b) Chief executive officer shall mean, in the case of a city, the mayor or city manager, and in the case of a town, the supervisor (if a town has more than one supervisor, the presiding supervisor).

(c) Complainant shall mean the tax district for which a complaint has been filed in behalf of the taxpayers thereof pursuant to this Part.

(d) Respondent shall mean the county board of supervisors in a county which has made an equalization of assessments for cities and towns within the county for purposes of county taxation pursuant to the provisions of title 1 of article 8 of the Real Property Tax Law, or in such county a tax district, other than a tax district for which a complaint has been filed pursuant to this Part, which has notified the State Board of Real Property Tax Services of its intention to appear before such board in connection with such review.

(e) Tax district shall mean a city or town.