Tax on immovable property received as gift

Hi,

Immovable property as gift from certain family members is exempted from tax.

Will I (an adult man) have to pay tax if I receive a residential plot as gift from my mother's sister who is 65 years old and a widow with no children/heir?

Will my mother (70 years old and widow with children/heirs) have to pay tax if she receives above plot as gift from her sister (who is 65 years old, a widow with no children/heir)? Subsequently, can my mother gift this plot to me (other legal heirs will sign relinquishment deeds) or to all her legal heirs without any tax on any donee?

Thanks in advance.