P.R. Laws tit. 5, § 1792
2019-02-20 00:00:00+00
For the purposes of this chapter, those lands whose owners or lessees have a Bona Fide Farmers Certificate in effect and those lands that are being used or devoted to an agricultural activity, as provided in §§ 10401 et seq. of Title 13, entitled “Agricultural Tax Incentives Act of Puerto Rico”, shall only receive the property tax exemption provided by the Municipal Revenue Collection Center (CRIM, Spanish acronym). Those lands within the Corridor that are not devoted to agricultural activities shall not qualify for the exemptions promulgated under this chapter, and shall be subject to taxation as any other non-agricultural lands, according to the Commonwealth laws in effect.
History —Aug. 9, 2008, No. 242, § 13.