P.R. Laws tit. 21, § 5196

2019-02-20 00:00:00+00
§ 5196. Exemption for lands under intensive agricultural use—Renewal, requirements; recommendations and regulations

Although granted for a number of years, the exemption bestowed by §§ 5192–5200 of this title shall be renewable every year after an inspection and a certification to the effect that the practices decreed for said purpose by the Department of Agriculture are being followed. In order to qualify for the property tax exemption the area in question shall be planted and cultivated following the recommendations and regulations of the Department of Agriculture.

History —Aug. 30, 1991, No. 83, § 5.46, renumbered as § 5.47 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.