P.R. Laws tit. 21, § 5194
Exempt from taxation for the term fixed by § 5195 of this title shall be any land up to a combined total of two hundred (200) cuerdas owned under any legal concept, dedicated by a farmer to the cultivation of coffee planted under the sun, to be harvested with nets; to the cultivation of coffee in the shade under intensive management according to the recommendations of the Department of Agriculture; tobacco; farinacea, fruit; vegetables; pigeon peas; rice, and sugar cane. The minimum and maximum limits of the land dedicated to each crop entitled to the exemption granted by §§ 5192–5200 of this title, are established as follows:
Crop Minimum Maximum Coffee under the sun 1 40 Coffee under the shade 1 40 Tobacco 0.5 10 Sweet Potatoes 0.5 20 Bananas 0.5 25 Yams 0.5 10 Plantains 0.5 40 Tanniers 0.5 10 Cassava 0.5 10 Other Farinacea 0.5 10 Avocados 1 50 Citrics 1 50 Mangos 1 50 Other fruit trees 1 50 Pumpkins 1 20 Peppers 0.5 20 Cabbages 0.5 10 Tomatoes 0.5 50 Other vegetables 0.5 50 Pigeon peas 1 50 Rice 10 200 Sugar Cane 10 200
The total area to which tax exemption shall be granted under the provisions of §§ 5192–5200 of this title shall not exceed 130,000 cuerdas.
History —Aug. 30, 1991, No. 83, § 5.44, renumbered as § 5.45 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.