All the property, real and personal, authorized to be held under the former act of June 26, 1895 (P.L.377, No.269), entitled "An act authorizing the erection of work-houses in the several counties of this Commonwealth," shall be exempt from taxation and from levy and sale by virtue of execution or any other process.
61 Pa.C.S. § 1755
Property exempt from taxation
Known as the Prisons and Parole Code
The act spans §§ 61–61 (235 sections).
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.