P.R. Laws tit. 21, § 5197
The right to the tax exemption granted by §§ 5192-5200 of this title must be exercised by filing with the Department of Agriculture the official form provided by such Department. It shall be an essential requirement for granting the annual tax exemption established herein, that the Secretary of Agriculture certifies on said form that the applicant meets all the requirements established by the Department of Agriculture through regulations and that he is a bona fide farmer pursuant to the regulatory provisions adopted by the Secretary of Agriculture for such a purpose.
The exemption granted herein shall be applied on or before December 31 of the calendar year in which the crop was planted. Said planting shall be certified by the Secretary of Agriculture as meeting all the requirements established by said Department. The exemption shall be in effect as of the first of January prior to the date in which said application was filed. The exemption granted herein shall cease upon noncompliance with the provisions of §§ 5192–5200 of this title or the requirements established by the Department of Agriculture through regulations; and the land shall begin to pay taxes in the calendar year in which the conditions and requirements necessary for the enjoyment of said exemption cease to exist.
When the crop is abandoned or when the land exempted for intensive agricultural use is segregated or urbanized, the corresponding taxes shall be collected from the date the use for which the right to exemption, was granted.
History —Aug. 30, 1991, No. 83, § 5.47, renumbered as § 5.48 and amended on Aug. 6, 1992, No. 45, §§ 5, 8; Nov. 17, 2015, No. 187, § 47.