P.R. Laws tit. 21, § 5009
An amount equal to the uncollected tax on residences whose exoneration had been requested by January 1, 1992, as provided by this part, resulting from the tax exoneration provided by § 5002 of this title, plus the equivalent of the amount of twenty hundredths of one percent (2 hundredths of 1 percent (0.02%) on property tax for fiscal years 2009-2010, 2010-2011, and 2011-2012 in connection with real property taxes), for which the municipalities are compensated by § 746 of this title, is hereby appropriated to the Collection Center from available funds in the Puerto Rico Commonwealth Treasury for [Fiscal Year] 1992-93, and for each subsequent fiscal year, for deposit in the Government Development Bank for Puerto Rico as trustee, pursuant to the provisions of § 5004 of this title.
History —Aug. 30, 1991, No. 83, § 2.09; Mar. 9, 2009, No. 7, § 57; July 10, 2009, No. 37, § 27.