P.R. Laws tit. 21, § 5173
The owner of a totally or partially affected property as provided above, may present a request to the Collection Center to avail him/herself of the benefits of §§ 5172–5179 of this title, accompanied by a certification from the Planning Board stating which is the part of the lot affected by the official plans or maps or which is in conflict with the plans and programs recommended by the Planning Board. The Planning Board shall notify the owner of the property thus affected of the rights granted him/her by this part.
In order for the owner of the property thus affected to be able to enjoy such benefits, the taxpayer must file a tax exemption request at the Collection Center within thirty (30) days following the date of said notice, or within thirty days (30) following the date of the notice of the tax assessment for the affected property, whichever occurs first.
History —Aug. 30, 1991, No. 83, § 5.23.