P.R. Laws tit. 21, § 5812
The Center may develop programs, together with any municipality, in order for the latter to directly carry out works related to the appraisal of real property located within its territorial limits. The agreement shall specify the requirements and norms to be met by municipal employees and the contract personnel used by the municipality to carry out said work, pursuant to §§ 5001 et seq. of this title, known as the “Municipal Property Tax Act of 1991” and its regulations, as well as with the norms and procedures provided by the Board through regulations. The Center shall have the absolute responsibility of appraising the properties and making the appraisal corrections to impose the property tax.
Likewise, the Center shall enter into agreements with the municipalities to carry out the property tax collection procedures. Said agreements shall adjust to the provisions of §§ 5001 et seq. of this title, known as the “Municipal Property Tax Act of 1991,” as well as to the requirements, procedures and norms provided by the Board through regulations to such effect. The agreements shall include a clause which clearly states that the power of the municipality shall be limited to taking steps, in accordance with the applicable laws and regulations, to make the taxpayer pay any amount of said tax owed at the place that the Center determines through regulations or through any public agency, financial institution or credit or savings union contracted as collector.
As a means to enable the development of the working agreements between the Center and the municipalities, the Government Development Bank is hereby authorized to provide the resources needed to finance the same, by granting loans secured with the Municipal C.A.E. or through the withholding of the municipality’s monthly remittance.
The Center may withhold up to five percent (5%) of the total of the debts collected as a result of implementing the working agreements. The same shall be used for operating expenses related to the implementation of the projects.
Upon notification by the Center, the Bank may reimburse to the municipality the funds corresponding to them for collection and elimination of delinquent debts that result from the projects under the agreements, without applying the criteria for the distribution of funds established in § 5817 of this title.
The Center may enter into contracts and agreements with public agencies, financial institutions and credit unions to render services to collect municipal property taxes. Said contract or agreement shall be executed pursuant to the norms and procedures provided by the Board through regulations. In the case of financial institutions and credit unions, it shall only execute agreements with those whose deposits are secured and qualify as depositories of public funds pursuant to applicable local and federal laws.
The Center shall give training on the procedures, systems and norms related to the appraisal of properties, the property tax collection measures, and the collection thereof.
History —Aug. 30, 1991, No. 80, § 13; Aug. 12, 1995, No. 182, § 3.