P.R. Laws tit. 21, § 5957
Any taxpayer, or any person acting on his/her behalf, who makes efforts to pay during the effective term of this act and is unable to avail him/herself of the benefits provided in § 5952 or § 5956 of this title due to the CRIM’s inability to supply a tax statement, according to the books of the CRIM, may avail him/herself of these benefits once such information is supplied under the same applicable parameters set forth in this chapter.
Taxpayers who have requested an administrative hearing or a judicial review with respect to their property tax liability may avail themselves of the incentives on real and personal property provided in this chapter. Availing themselves of the benefit under this chapter shall result in the adjudication of the years they contested. No natural or juridical person, or employee or contractor of a business who worked in the preparation or drafting of this chapter, or who lobbied in favor of its approval, may carry out the tasks authorized herein.
Those municipalities that have the personnel or have already contracted or are able to contract firms that specialize in these matters may carry out the tasks provided in this chapter at their respective municipal facilities.
History —July 2, 2010, No. 71, § 7.