22 Pa. Code § 142.9 – Valuation of donated equipment, buildings and land.

(a) The municipality may count as matching funds the market value of donated equipment, buildings or land at the time of donation.
(b) If it is necessary to establish the market value of land or a building, Commonwealth Libraries may require that the market value be established by a certified real property appraiser and that the value be certified by the municipality and by the public library.

This section cited in 22 Pa. Code § 142.6 (relating to eligible matching funds).