P.R. Laws tit. 21, § 5167

2019-02-20 00:00:00+00

§ 5167. Properties that are vacant or not in use which do not produce income

Those properties affected pursuant to the provisions of § 5166 of this title, which are vacant or not in use and are not producing income shall be exempt from all property taxes as long as they remain in such a condition.

History —Aug. 30, 1991, No. 83, § 5.17.