5370

COUNTY LOCAL LAWS

to any person or circumstance, 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.

SECTION 5. The Council hereby declares that an
emergency exists and that this legislation is necessary
for the immediate protection of public health and safety.
Therefore, this Act shall take effect on the date on
which it becomes law.

Approved December 20, 1973

Chapter 28
Bill No. 49-73

AN ACT to add a new Section 52-40, title "Public
Advocate for Assessments and Taxation" to Chapter 52,
title "Taxation", of the Montgomery County Code 1972, to
provide for the appointment of a Public Advocate for
Assessments and Taxation to represent the public interest
and taxpayers in general of Montgomery County in tax and
assessments matters before administrative bodies and
courts, and to prescribe generally the powers, duties and
qualifications of the Public Advocate for Assessments and
Taxation.

BE IT ENACTED BY THE COUNTY COUNCIL FOR MONTGOMERY
COUNTY, MARYLAND, That -

SEC. 1, Section 52-40, title "Public Advocate
for Assessments and Taxation", is hereby added as a new
section to Chapter 52, title "Taxation" of the Montgomery
County Code 1972, to read as follows:

52-40. PUBLIC ADVOCATE FOR ASSESSMENTS AND TAXATION

A. DECLARATION OF POLICY.

THE COUNTY COUNCIL FINDS THAT SERIOUS INEQUITIES