Exempting a grant of land transferring residential real property from the estate of a decedent to an heir or a legatee of the decedent from certain requirements for the payment of taxes on real property if the heir or legatee of the decedent enters into a payment plan to pay all the taxes due and owed on the property; exempting a grant of land that is subject to a payment plan for property taxes from certain requirements for the payment of taxes if the grantee agrees to assume the grantor's obligations under the payment plan; etc.