P.R. Laws tit. 23, § 7007
2019-02-20 00:00:00+00
Any interest, surcharges, and penalties imposed with regard to real property taxes prior to the date this exemption is granted, as provided in this chapter, on eligible properties located in Barrio Río Piedras that have not been used productively for a year or more, shall be granted forbearance for the period corresponding to the time during which said property was not being used productively, if the eligible property is substantially rehabilitated after the effective date of this act, within a term that shall not exceed five (5) years as of such effective date.
History —July 5, 1995, No. 75, § 6; July 17, 2009, No. 39, § 2.