HERBERT R. O'CONOR, GOVERNOR. 417

Montgomery County sitting as the District Council for the
Montgomery County Suburban District, at any such time as
the said District Council shall determine the special benefit
thereunder.

168B. All improvements which become substantially com-
pleted between July 1st and September 30th in any year shall
be assessed for taxes and such improvements shall be subject
to taxation in said year at three-fourths of the regular tax
rate levied for state and county purposes for said year. All
improvements which become substantially completed between
October list and December 31st in any year shall be assessed
for taxes and such improvements shall be subject to taxation
in said year at one-half of the regular tax rate levied for state
and county purposes for said year. In the case of buildings
under construction, the term "substantially completed" shall
mean when the building is under roof, plastered (or ceiled) and
trimmed.

168C. On and after the effective date of this Act, the date
of finality and taxable year and the date for the levying of
taxes in all municipalities, special taxing areas and incorpo-
rated towns in Montgomery County shall be as said dates were
fixed by law and custom prior to June 1, 1939.

SEC. 2. And 'be it further enacted, That all state, county
and special taxing area taxes levied by the Board of County
Commissioners under and by virtue of Chapter 387 of the Acts
of 1939 and all assessments made by said County Commis-
sioners under said statute, as shown on the assessment books
of said County on July 31, 1940, are hereby specifically rati-
fied and confirmed.

SEC. 3. And be It further enacted, That if any section, or
part of any section, of this Act shall be held invalid, such in-
validity shall not affect the validity of the remaining parts
or sections of this Act, the General Assembly hereby declar-
ing that it would have passed the remaining part or parts of
this Act, or any section thereof, if it had known that such
section or part of section would have been declared invalid.
If any provision of this Act or the application thereof to any
person or circumstance is held invalid, the remainder of the
Act and application of such provision to other persons or cir-
cumstances shall not be affected thereby.

SEC. 4. And be it further enacted, That all Acts, whether
Public General or Public Local, inconsistent with the pro-
visions of this Act be and they are hereby repealed to the ex-
tent of such inconsistency.
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