P.R. Laws tit. 21, § 5195
2019-02-20 00:00:00+00
The duration of the exemption granted by this title is limited from the time of planting and according to the number of cuerdas which qualify, pursuant to § 5194 of this title, as provided hereinbelow:
A. Fruit 25 years B. Coffee 15 years C. Farinaceous 15 years D. Vegetables 15 years E. Pigeon Peas 15 years F. Tobacco 15 years G. Rice 10 years H. Sugar Cane 15 years
The exemption shall be granted for the area dedicated to the cultivation of sugar cane annually for a period that shall not exceed fifteen (15) years. In order to be entitled to the exemption, the producers must renew no less than ten percent (10%) of the crops annually.
History —Aug. 30, 1991, No. 83, § 5.45, renumbered as § 5.46 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.