P.R. Laws tit. 22, § 377a
For all legal purposes and particularly for the levying of taxes the object of this subchapter, there may be considered as grouped together in one tract for the purpose of including them in the Trial-Basis or Permanent District, different farms or parcels of land susceptible of irrigation by gravity or by means of the elevation of water through pumping, provided that:
(1) They belong to the same owner.
(2) They abut on each other, or are connected by a strip of land on which has been constituted an irrigation easement in perpetuity.
(3) One or more enjoy the facilities of the Irrigation System that enable all farms or parcels to receive irrigation water by gravity or through pumping; Provided, That as soon as said farms or parcels of land are included by the Authority in the Permanent District, there will be established a legal irrigation easement in perpetuity on the servient properties or parcels in favor of the dominant properties or parcels.
History —June 10, 1953, No. 65, p. 182, added as § 17A on June 14, 1961, No. 55, p. 97; May 25, 1964, No. 35, p. 93.