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16 Pa.C.S. § 16102

Exemption from taxation and attachment

Except as provided under section 16106(b) (relating to authority to sell or lease real property) or other law, all property of the county, real or personal, shall be exempt from taxation and from levy and sale by virtue of execution or of any other process.

Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.