P.R. Laws tit. 17, § 751
For the purposes of this chapter, the following phrases and words shall have the meaning expressed below:
(a) Basic assessment. — The assessment of each one of the lots referred to in this chapter, conducted by experts, taking into consideration the effect that their being occupied and the general circumstances of area, form and size have on their value.
(b) Price. — The amount determined in accord with this chapter taking into account the basic assessment of a lot and the income of its occupant. This amount may be from one dollar per lot up to the total basic assessment.
(c) Family. — Shall have the same meaning this concept has according to the standards established for the public housing program of the Department of Housing and shall include single persons eligible under said program or family groups.
(d) Low-income family. — Is every family constituted by the parents and their offspring whose adjusted gross income does not exceed fourteen thousand four hundred dollars ($14,400) per year; including in this sum the income of the head of the family and the spouse. Assistance received from study grants, compensation or lump sum payments to veterans and other payments received from judicial or administrative adjudications or from extrajudicial transactions, as well as federal government aid received through food stamps, social security or retirement systems, shall not be deemed as income.
To determine the adjusted gross income, the following credits shall be deducted from the annual gross income:
(1) Two thousand dollars ($2,000) from the annual gross income for payroll deductions.
(2) One thousand dollars ($1,000) for every dependent under twenty-one (21) years of age who is not working.
(3) Two thousand dollars ($2,000) for any member of the family who is mentally or physically disabled.
(4) One thousand five hundred dollars ($1,500) for any member of the family over sixty-five (65) years of age who has no income.
(5) One thousand dollars ($1,000) for every dependent over twenty-one (21) to twenty-five years (25) of age who is pursuing university studies and earns no income.
(e) Occupant. — Is a family which, on or before December 31, 2002, entered into possession of a lot or part thereof, on private land or land belonging to a public agency or instrumentality, with or without authorization, and which has been permitted to occupy said lot through the owner’s tolerance. An occupant shall also be a family which, after December 31, 2002, acquired by transfer, inheritance, donation, exchange, cession or purchase, the dwelling or structure built on the lot of the person who owned it on or before said date, as well as the family which occupies a dwelling by lease, that is an occupant under this chapter.
For the purposes of this chapter, a family which has benefited or profited from the acquisition of a lot or a parcel of land under one of the programs already established by the Department of Housing and its attached agencies shall not be an occupant.
(f) Dwelling. — Structure capable of lodging human beings, devoted to residential use of a family.
(g) Lands or lots. — Land where the dwelling is located, subdivided in conformity with the terms of this chapter.
History —July 1, 1975, No. 132, p. 388, § 1; June 20, 1978, No. 10, p. 388, § 1; Dec. 22, 1999, No. 353, § 1; June 15, 2004, No. 148, § 1.