P.R. Laws tit. 13, § 567
2019-02-20 00:00:00+00
The products which have been stored for aging purposes prior to the taking effect of this act and which, in accordance with the terms hereof, fill and have filled for not less than one (1) year prior to said effectiveness, the requirements herein established for the exemption herein granted, should they have paid property taxes for the said year preceding the effectiveness of this act, shall be exempt from the payment of property taxes during all subsequent years in which they continue to be stored for aging purposes, in accordance with the provisions of §§ 564—569 of this title.
History —May 5, 1945, No. 53, p. 200, § 4.