P.R. Laws tit. 22, § 376
The assessment that shall be fixed and levied on a given tract of land included in the Irrigation District, after it has been permanently established, shall be determined by using as a basis the following factors:
(1) The total operation and maintenance expenses of the Irrigation System for the ensuing fiscal year as estimated by the Authority and certified to the Secretary of the Treasury.
(2) An amount not to exceed two percent (2%) of the estimated operation and maintenance expenses, which amount shall be covered into a reserve fund to be established by the Authority in order to meet the cost of extraordinary repairs, replacements, or capital improvements of the Irrigation System.
(3) The total sum owing as credits for the ensuing fiscal year on account of water rights assigned.
To or from the sum of factors (1), (2) and (3) mentioned above there shall be added or subtracted, as the case may be, the amount of any deficit or surplus estimated to exist in connection with the “Operation Fund—Lajas Valley Irrigation System” hereinafter established, as a result of the operations of the then current fiscal year.
From the amount thus obtained there shall be subtracted the sum estimated and certified by the Authority to the Secretary of the Treasury as miscellaneous receipts for the ensuing fiscal year, deriving from the operation of the Irrigation System, and to the resulting amount there shall be added two percent (2%) thereof as a safety margin for delinquent collections.
The amount thus determined by the Secretary of the Treasury shall be and constitute the total amount of the assessment for said fiscal year for operation and maintenance expenses, and the same shall be levied, as hereinafter provided, on the lands permanently included in the Irrigation District, including any lands belonging to the Commonwealth of Puerto Rico or to any public instrumentality thereof, which lands shall pay the assessments levied under this subchapter in the same manner as the other tracts comprised in said District.
For the purpose of the estimate for the apportionment of the assessment for operation and maintenance, there shall be added to the total area included in the District belonging to the lands irrigated by gravity, fifty percent (50%) of the total area in acres included in the District appertaining to the lands which in order to be irrigated require the hoisting of water thereto by pumps belonging to the landholders.
The total amount of the assessment for operation and maintenance, as above determined, shall be divided among the total of acres resulting from the preceding estimate. The result of this division shall be the assessment to be apportioned on each acre of land irrigated by gravity, and fifty percent (50%) of said result shall be the assessment to be apportioned on each acre of land irrigated by pumps, taking into consideration the pumping operation and maintenance costs which must be incurred by said lands.
The amount of credit on the assessment on account of the cost of the operation and maintenance of the System to which any tract of land shall be entitled for the assignment made by it of a water right or concession shall be that percentage of such assessments fixed by the Authority, as above provided in § 372 of this title.
No tract of land permanently included in the Irrigation District shall pay any assessment whatsoever until it has received or has been offered water from the Irrigation System for a period of not less than twelve (12) months, either before, during the trial period, or after the District was permanently established; Provided, however, That the said tract shall pay the Authority for the water it may use prior to the date the assessment fixed pursuant to the pertinent provisions of § 374a of this title begins to be levied thereon, subject, however, to the provisions in § 373 of this title.
The operation and maintenance apportional assessment under the foregoing provisions shall be charged against each tract of land according to the area thereof comprised in the permanent Irrigation District. The charges resulting shall be respectively set upon the assessment roll for the various tracts included within the District, with the proper assessment deductions in the cases of lands entitled to credits for the water rights assigned as above provided in this subchapter. In the tax receipts issued there shall be stated the assessment levied for operations and maintenance; and the credit for assignments granted, when proper.
The tax appertaining to a tract of land included in the Irrigation District after same starts operating with a permanent character shall be levied and collected on and after the first of July following the date on which said tract received or was offered water for a period of not less than twelve (12) months, either before, during the trial period, or after the permanent District has been established.
The assessment roll thus formed shall be completed by the Secretary of the Treasury of Puerto Rico not later than the first day of July of each year, and the said assessments are hereby levied on the said tracts of land and shall constitute a lien in favor of the Secretary of the Treasury. Said lien shall have preference over any other lien except the preferent lien for property taxes. Irrigation assessments shall be payable semiannually in advance on the first day of July and of January of each year. Said assessments shall become delinquent if not paid within the sixty (60) days following the date on which they fell due, and the collectors shall collect on the said delinquent assessments an additional sum of one-half percent (½ %) of the amount thereof for each month or fraction of a month during which said assessments shall remain delinquent. It shall not be necessary to demand payment of these assessments but all persons bound to pay same shall go to the proper collectors office and pay his assessments in full. In the event that these assessments are not paid in due time, the Secretary of the Treasury shall proceed to collect same by following the attachment proceeding established for the collection of property taxes.
History —June 10, 1953, No. 65, p. 182, § 16; June 18, 1958, No. 46, p. 71; June 14, 1961, No. 55, p. 97; Dec. 6, 1966, No. 4, p. 17, § 2.