All real property owned by any corporation established by an act of the Congress of the United States that is required to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being fully audited by the Department of Defense, for purposes of the Constitution of Pennsylvania and the laws of this Commonwealth relating to the assessment and taxation of real estate, is deemed to be property of a Federal Government instrumentality and thus exempt from all State and local taxation.
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