P.R. Laws tit. 21, § 5157
2019-02-20 00:00:00+00
The Collection Center shall not recognize any exemption whatsoever by virtue of §§ 5152–5159 of this title until the petitioner shows that he/she has paid in full to the Collection Center all the property taxes owed on properties belonging to him/her, with the exception of those cases in which the tax owed is challenged before the courts, is postponed or is pending collection.
History —Aug. 30, 1991, No. 83, § 5.07.