(1) All real property owned by State-related
universities or owned by the Commonwealth and used by a
State-related university [is and shall be deemed public
property for purposes of the Constitution of Pennsylvania
and] shall be subject to the laws of this Commonwealth
relating to the assessment, taxation and exemption of real
estate and shall not be exempt from [all] State and local
taxation. [when actually and regularly used for public
purposes.
(c) Exception.--This section shall not include the property
of a State-related university the possession and control of
which has been transferred to a for-profit entity not otherwise
entitled to tax-exempt status, irrespective of whether that
entity is affiliated with the university. The execution of a
management services contract with a third party entity to
provide operational services to the university which would
otherwise be provided or conducted directly by the university
shall not, however, be considered a transfer of possession and
control of real property within the meaning of this section.
(d) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection:
"Public purposes." All activities relating to the
educational mission of State-related universities, including
teaching, research, service and activities incident or ancillary
thereto which provide services to or for students, employees or
the public.
"State-related universities." The Pennsylvania State
University and its affiliate, the Pennsylvania College of
Technology, the University of Pittsburgh, Temple University and
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