The following real estate transactions shall be exempted from the certificate of transfer and health and safety inspection requirements:
A. The conveyance of an owner occupied primary residential property transferring from a decedent(s) to his devisee(s) or heir(s).
B. The conveyance of an owner-occupied primary residential property transferring between spouses due to a divorce action.
C. The conveyance of a property to a municipality, township, school district or county or its agencies pursuant to acquisition by the municipality, township, school district or county of a tax delinquent property at sheriff sale or tax claim department sale.
D. The conveyance of a property to the Commonwealth or to any of its instrumentalities, agencies or political subdivisions by gift, dedication or deed in lieu of condemnation or deed of confirmation in connection with condemnation proceedings, or a reconveyance by the condemning body of the property condemned to the owner of record at the time of condemnation, which reconveyance may include property line adjustments, provided said reconveyance is made within one year from the date of condemnation.