The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this chapter with respect to any deed, instrument, any instrument by which it acquires title, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor. (Ord. 2597 § 2, 1980; prior code § 6.40.050)