P.R. Laws tit. 22, § 307
Each tract of land shall be made liable only for its proportionate share of taxes determined as herein provided. In case any tract of land shall become subdivided, each subdivision shall be liable only for the proportionate amount of taxes thereafter assessable thereon, considered as a separate tract; Provided, That when any tract of land included in the Isabela Permanent Irrigation District is divided due to a partition of a succession, sale or other right among two or more owners, those located uppermost are under the obligation to yield passage to the waters as an aqueduct easement for the irrigation of those landowners located at a lower level, without right to compensation, unless an agreement has otherwise been made.
Any landowner of a tract included in the Isabela Permanent Irrigation District shall be bound, before segregating or dividing same, to notify his intention to such respect to the Electric Power Authority for the purpose that the segregated tract or tracts may receive irrigation water and also to allow the latter to advise them on the best use of the allotment waters that would correspond to each segregated tract, as well as on the manner in which same shall pay taxes under §§ 301-315 of this title and on the cost of the works to be performed, if any, for the delivery and distribution of water.
If on account of the division of a tract of land it is necessary to incur additional expenses for the delivery and distribution of water to the different segregated tracts or to the remaining part of the tract, such expenses shall be paid by the respective landowners affected.
History —June 19, 1919, No. 63, p. 348, § 32; Apr. 20, 1970, No. 12, p. 28, § 8.