P.R. Laws tit. 21, § 6721
Any suit or action to impugn, question or deny the validity or legality of the establishing of a tourism improvement district, the imposition of imposts charged for benefits or profits, the issue of any bonds issued according to this chapter or any other procedure related thereto, shall be initiated within sixty (60) days following the:
(1) Promulgation of the municipal ordinance approving the tourism improvement district or the imposts charged for benefits or profits, or
(2) the favorable determination of the Company regarding the bond issue pursuant to § 6702(a) of this title, as applicable; otherwise, the establishing of the tourism improvement district, the imposing of imposts charged for benefits or profits, the bond issue or any other procedure related thereto shall be valid, legal and irrefutable in all aspects. None of the provisions of this section shall affect the term provided in § 6654 of this title for the owner of the real property to request the revision of the notice of the imposts charged for benefits or profits or any attachment procedure initiated before the competent Superior Part of the Court of First Instance of Puerto Rico.
History —Aug. 8, 1998, No. 207, § 6.001, eff. 60 days after Aug. 8, 1998.