Pennsylvania Statutes Title 8 Pa.C.S.A. Boroughs and Incorporated Towns § 1201.3. Exceptions

(1) A county, city, borough, town, township, institution district, school district, volunteer fire company, volunteer ambulance service or volunteer rescue squad located within the borough.

(2) A council of government, consortium, cooperative or other similar entity created pursuant to 53 Pa.C.S. Ch. 23 Subch. A (relating to intergovernmental cooperation).

(3) An authority as defined in 53 Pa.C.S. § 5602 (relating to definitions).

(4) A nonprofit corporation engaged in community development or reuse only upon entering into a written agreement with the nonprofit corporation that requires the property to be used for industrial, commercial or affordable housing purposes. This exemption shall not apply to property on which existing governmental functions are conducted. This exemption shall also not apply to property owned and operated by the borough or subcontracted or operated on behalf of the borough in order to conduct existing government functions.

(5) A person for the person's exclusive use in an industrial development program.

(6) A nonprofit corporation organized as a public library for its exclusive use as a library.

(7) A nonprofit medical service corporation as authorized under section 1202(50) (relating to specific powers).

(8) A nonprofit housing corporation as authorized by section 1202(51).

(9) The Federal Government or the Commonwealth.

(10) A nonprofit museum or historical society for its exclusive use as a nonprofit museum or historical society.