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4 — Puerto Rico Law | CourtGPT
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  2. Laws/
  3. Puerto Rico/
  4. Title One - the Commonwealth (§§ 1 — 5289)/
  5. Chapter 1 - Governmental Powers Generally; Citizenship; Domicile; Rights of People § 1 - Governmental Powers Generally/
  6. 4
Puerto Rico Legal Code

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The government of Puerto Rico or any civil division thereof may acquire property by taxation in the modes authorized by law. History —Political Code, 1902, § 7.