Chapter 243. Tax Registry Survey, Classification and Assessment of Property
- § 5051. Survey, classification and appraisal of property—Generally
- § 5051a. Survey, classification and appraisal of property—Creation of the Interagency Committee and development of the Action Plan
- § 5052. Survey, classification and appraisal of property—New Appraisal
- § 5053. Survey, classification and assessment of property—Classification of real estate
- § 5054. Survey, classification and assessment of property—The right to enter any property, to take measurements
- § 5055. Survey, classification and assessment of property—General faculties of the Governing Board
- § 5056. Survey, classification and assessment of property—Access to the work of other agencies
- § 5057. Survey, classification and assessment of property—Judicial orders and writs
- § 5058. Survey, classification and assessment of property—Review of the appraisal of real property; unappraised property
- § 5059. Survey, classification and assessment of property—Appraisal and Collection Districts
- § 5060. Survey, classification and assessment of property—Books, blank forms and instructions; designation, powers and duties of the agents
- § 5061. Personal and real property—Definition
- § 5062. Personal and real property—Personal property partnership
- § 5063. Personal and real property—Personal property in the possession of an individual who is not the owner
- § 5064. Personal and real property—Inventory of the manufacturer, the merchant or the dealer
- § 5065. Personal and real property—Appraisal list, cards, and tax return forms
- § 5066. Personal and real property—Property under litigation; deposited with government official; reputed to belong to the Commonwealth; owner unknown
- § 5067. Personal and real property—Place of appraisal of personal property; on whose behalf shall it be appraised
- § 5068. Personal and real property—Place of appraisal of real estate; in whose name it shall be appraised; mortgage deduction, etc
- § 5069. Personal and real property—Duty of the owner to declare unappraised assets; penalty
- § 5070. Personal and real property—Taxpayer’s oath
- § 5071. Personal and real property—Changes in the appraisal; notification; appeal by the municipality
- § 5072. Personal and real property—Property omitted from the appraisal; penalties; void appraisals
- § 5073. Personal and real property—Failing to complete and return the appraisal return; penalty
- § 5074. Personal and real property—Examination of witnesses upon declaring and valuating undeclared property
- § 5075. Personal and real property—Taking the oath or affirmance
- § 5076. Personal and real property—Remittance of returns to the Collection Center; tax levies; service thereof
- § 5077. Personal and real property—Changes in the appraisal; notification; review
- § 5078. Personal and real property—Record of judicial decisions
- § 5079. Personal and real property—Contents of the appraisal book
- § 5080. Personal and real property—Description of real properties; tax will constitute a lien; notice of sale
- § 5081. Personal and real property—Corporations; appraisal of real property
- § 5082. Personal and real property—Appraisal of personal property
- § 5083. Personal and real property—Returns on personal property filed by the corporation
- § 5084. Personal and real property—Corporations not incorporated in Puerto Rico
- § 5085. Personal and real property—Payment of taxes on capital shares
- § 5086. Personal and real property—Penalties
- § 5087. Personal and real property—Transfer of property; apportionment
- § 5088. Personal and real property—Property transfer record
- § 5089. Taxes—Computation; entry
- § 5090. Taxes—Collection districts; authorized representatives; bonds
- § 5091. Taxes—Date for the payment; penalty for delay
- § 5092. Taxes—Extension of time; payment plan; interest
- § 5093. Taxes—Discounts
- § 5094. Taxes—Property that secures a loan
- § 5095. Taxes—Properties of bankrupt or deceased persons; preference of taxes
- § 5096. Taxes—Payment by the owner of the lien, by the tenant or by the leaseholder
- § 5097. Repealed. Act July 17, 1998, No. 135, § 5, eff. July 17, 1998
- § 5098. Tax payment requirement shall not be necessary; payment method
- § 5098a. Administrative review procedure and judicial challenge of real property tax
- § 5098b. Transitory provisions; actions pending resolution
- § 5099. Final agreements
- § 5099a. Payment commitment
- § 5099b. Additional penalties