4348

COUNTY LOCAL LAWS

No transfer of any interest in such property shall
be taxed hereunder where the transfer is to any nonprofit
hospital or nonprofit religious or charitable
organization, association or corporation, nor to any
municipal, county or state government, or
instrumentalities, agencies or political subdivisions
thereof. Provided, however, no exemption shall be
granted hereunder to a transferor under Section 84—25 (d)
(Section 52-21(d), 1972 Code) unless the transferor be a
nonprofit hospital or nonprofit religious or charitable
organization, association or corporation, or a municipal,
county or state government or instrumentality, agency or
political subdivision thereof.

A transfer, by will or descent, of real property is
not subject to tax hereunder.

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. This Act shall take effect on the 76th day
following the date on which it becomes law.

Approved June 15, 1973.

Chapter 34

AN ACT to repeal and re—enact with amendments subsection
(b) of Section 52-21, title "Levied; Amount", of
Chapter 52, title "Finance and Taxation" of the
Montgomery County Code of 1972, to provide that the
transfer tax on residential real property where the
value of consideration is at least twenty—five
thousand dollars ($25,000) but less than thirty-five
thousand dollars ($35,000) shall be one—quarter of