Section 21
SEC. 21. All parcels of land that are reserved for the Mountain State Agricultural College and for other educational institutions that may be integrated into the University, or their predecessors interests under various Executive Orders or Proclamation are hereby declared the property of the Benguet State University. All such parcels, registered or unregistered, shall be titled in the name of the University and, in the documentation process, the University shall be exempt from paying taxes; such real estate property of the University shall also be exempt from taxes that are ordinarily or usually levied on private properties.