2886                            County Local Laws

ures, subject to the submission to the Director of Finance of satis-
factory proof of such costs or expenses documented by certificates
from public agencies where applicable. Provided, however, that the
rate of such tax on a single transfer shall not exceed six percent of the
bona fide market value consideration for the transfer. Where a
transfer is subject both to the tax imposed by this subsection (f) and
the tax imposed by subsection (d) above, the tax imposed by this
subsection (f) shall be the only tax imposed on the transfer. Any tax
collected under this subsection (f) shall be collected only once after
each rezoning to a more intensive use, and all transfers not subsequent
to a rezoning to a more intensive use shall be taxable at the rates
applicable under subsections (a), (b), (c), and (d). The Director of
Finance may from time to time issue written regulations pertaining
to the collection of the tax levied in this subsection.

Sec. 2. Severability

The provisions of this Act are severable and if any provision,
sentence, clause, section or part thereof is held illegal, invalid or
unconstitutional or inapplicable to any person or circumstances, such
illegality, invalidity or unconstitutionality, or inapplicability shall
not affect or impair any of the remaining provisions, sentences,
clauses, sections or parts of the Act or their application to other
persons or circumstances. It is hereby declared to be the legislative
intent that this Act would have been adopted if such illegal, invalid
or unconstitutional provision, sentence, clause, section or part had
not been included therein, and if the person or circumstances to
which the Act or any part thereof is inapplicable had been specifically
exempted therefrom.

Sec. 3. Emergency Legislation

The Council hereby declares that an emergency exists and that
this legislation is necessary for the immediate protection of the
public health and safety. Therefore this emergency legislation shall
take effect on the date on which it becomes law.

CHAPTER 47

(BILL NO. 11-71)

AN ACT to repeal and re-enact, with amendments, subsection (d) of
Section 84-25, title "Levied; amount," Chapter 84, title "Fi-
nance and Taxation," of the Montgomery County Code 1965, to
levy and impose a tax upon the transfer of any fee simple interest
or leasehold interest perpetually renewable in land, excluding
improvements, assessed at any time during the five years pre-