An outpatient surgical center owed and operated by a charitable hospital has been denied real estate tax exemption on the ground that it is not a “hospital” within the definition of the statute. The Pennsylvania Commonwealth Court has reversed a trial court granting exemption to the facility. The Latrobe Area Hospital, a 501(c)(3) hospital that owns 35 tax-exempt properties in Westmorland County, including its main hospital building, acquired the Laurel Surgical Center in 2003 from a for-profit limited liability company owned by physicians and folded the facility into its operations. It was used exclusively for patients of the Hospital, subject to the same policies and procedures applicable...