When used in this article, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section:
(1) PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity;
(2) SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county;
(3) TON. A short ton of 2,000 lbs.;
(4) FISCAL YEAR. A 12 month period from January 1 through December 31;
(5) POLICE JURISDICTION and MUNICIPAL LIMITS. Such terms shall refer to police jurisdictions and municipal limits as such police jurisdictions and municipal limits existed on January 1, 1977.