46                                LAWS OF MARYLAND                        [CH. 19

SUCH EXISTS, OR THE BOARD OF MUNICIPAL AND ZONING
APPEALS IN BALTIMORE CITY AS THE CASE MAY BE, to
order and enforce a reassessment of any properties, if it appears,
after a consideration and evaluation of the results of the annual
assessment review required by subparagraph (a) hereof, either that
there has been a significant change in the value of such properties or
that the existing assessments upon such properties are erroneous
because they are significantly greater or less than the assessments
on other similar properties possessing comparable values.

Sec. 2. And be it further enacted, That this Act is hereby declared
to be an emergency measure and necessary for the immediate preser-

vation of the public health and safety, and having been passed by a

yea and nay vote supported by three fifths of the members elected to
each of the two Houses of the General Assembly, the same shall take

effect from the date of its passage.

SEC. 2. AND BE IT FURTHER ENACTED, THAT THIS ACT
SHALL TAKE EFFECT JUNE 1, 1964.

Approved April 7, 1964.

CHAPTER 19
(Senate Bill 20)

AN ACT to repeal and re-enact, with amendments, Section 150 of
Article 81 of the Annotated Code of Maryland (1963 Supplement),
title "Revenue and Taxes", sub-title "Inheritance Tax", to provide
that under certain conditions property of decedents passing to cer-
tain religious, charitable, scientific, literary or educational organi-
zations shall be exempt from inheritance taxes.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 150 of Article 81 of the Annotated Code of Maryland
(1963 Supplement), title "Revenue and Taxes," subtitle "Inheritance
Tax", be and it is hereby repealed and re-enacted, with amendments,
to read as follows:

150.

There is hereby levied and imposed a tax at the rate of seven and
one-half per centum on every one hundred dollars of the clear value
of any and all property, having a taxable situs in this State, passing
at the death of any resident or nonresident decedent, in trust or other-
wise, to or for the use of any person or persons, other than the father,
mother, husband, wife, children or lineal descendants of such dece-
dent; provided, however, that nothing in this section shall apply to
property passing to the State or to any county or city of the State by
escheat or otherwise, or to monies not in excess of five hundred dol-
lars bequeathed for the perpetual upkeep of a grave or graves. And
provided further that nothing in this section shall apply to property
passing, in trust or otherwise, to or for the use of a corporation, trust
or community chest, fund, or foundation, created or organized under
the law of the United States or any state or territory or possession