1. The assumptions referred to in the previous article will not apply in the following cases:

a) In the case of contributions, including additional taxes established by the states or the Federal District on real estate and on its sectioning, additional taxes that are established on the property, its division, consolidation, transfer and improvement, as well as the taxes based on the change in value of the property, and

b) On the taxes and rights established by the states, the municipalities or the Federal District for the provision of public services.