P.R. Laws tit. 21, § 786a
2019-02-20 00:00:00+00
It is hereby provided that on and after January 1, 1951, the date on which §§ 785 and 786 of this title took effect, municipal lots assigned in usufruct are exempt from property tax and are only subject to the payment of rental when the municipalities may levy it.
History —July 12, 1960, No. 115, p. 319, § 1.