Real estate owned by Indiana University of Pennsylvania, a member of the Pennsylvania System of Higher Education, is immune from real estate taxes as a governmental entity, not exempt as a charitable organization, the Pennsylvania Commonwealth Court has ruled. It has overturned two unreported prior cases to reach its decision. The University purchased three parcels in the Borough of Punxsutawney to be used in its culinary arts program and asked that they be removed from the tax roles as property owned by an instrumentality of the state. The Jefferson County Board of Assessment exempted some of the parcels actually used in the educational program, but taxed vacant property and portions...