Section 8108-A - Legislative intent(a) It is the legislative intent that the tax imposed by this act shall be in addition to any tax now or hereafter imposed upon the gross receipts of public utilities under the act of June 1, 1889 (P.L. 420, No. 332), and this act shall not be construed in any manner as to constitute a replacement for or a repealer of the above cited act.(b) It is specifically declared as the legislative intent of the General Assembly that for purposes of imposition or nonimposition of tax herein, that this Article XI-A shall not be construed or determined in any way by any court of record that this article is in pari materia with any county assessment law heretofore or hereafter enacted, nor shall such courts have the authority to construe the tax assessment base relating to industrial realty classification under such county assessment laws as being in conformity with or in any way applicable to the utility realty tax assessment base as defined in this article. Accordingly, whether or not public utility property is subject to tax or is exempted from tax under this article shall be determined solely by the application of the term "utility realty," as that term is specifically defined by the General Assembly undersection 1101-A(3) . 1971, March 4, P.L. 6, No. 2, art. XI-A, § 1108-A, added 1979, July 4, P.L. 60, No. 27, § 3, imd. effective.