(b) The department and the Department of Property and Supplies are hereby authorized to acquire land and buildings or to use land in or in the immediate vicinity of the City of Harrisburg, now owned by the Commonwealth, deemed necessary by the Secretary of Labor and Industry, with the approval of the Governor, and in the case of the use of land now owned by the Commonwealth, the approval of the board or other agency of the Commonwealth having jurisdiction over the same, for the administration of this act.
As all property acquired under the provisions of this subsection shall be used exclusively for the performance of essential governmental functions, no taxes shall be required to be paid or assessments made upon any such property from the time that the Commonwealth actually takes title to such property in the event of outright purchase, or from the time that the Commonwealth takes possession of such property under a lease-purchase agreement as provided herein.