P.R. Laws tit. 21, § 5184
(a) Every owner of property acquired by voluntary purchase or expropriation by the Commonwealth of Puerto Rico and its instrumentalities or by the Government of the United States of America, shall be exempt from paying property taxes when said voluntary purchase or expropriation occurs after the first of January but before the first of July of any year, and subject to the conditions established below.
(b) The only taxes exempt from payment by this section shall be those corresponding to the fiscal year commencing on the first of July after the voluntary purchase or expropriation.
(c) Nothing provided herein shall be understood to limit the right of the Collection Center to collect any taxes owed on the property sold or expropriated prior to the exemption granted by this section.
History —Aug. 30, 1991, No. 83, § 5.34.