P.R. Laws tit. 21, § 5093
2019-02-20 00:00:00+00
The following discounts shall be allowed on the biannual amount of the property tax corresponding to the 1992-93 fiscal year if the payment is made in the proper manner and within the corresponding term.
(a) Ten percent (10%) of the total for the semester if the payment is made within thirty (30) days from the date the receipt is in the possession of the collector or the authorized representative and it is so announced.
(b) Five percent (5%) of the total for the semester if the payment is made after thirty (30) days, but does not exceed sixty (60) days.
History —Aug. 30, 1991, No. 83, § 3.43.