(a) The conservation easement is extinguished when the lots are in such state that it would be impossible to enjoy the easement.(b) Tax benefits granted under this chapter shall cease upon the extinguishment of the easement or, although not extinguished, upon amendment thereof to the extent that such amendment impairs the achievement of the objectives of this chapter. History —Dec. 27, 2001, No. 183, § 14; Aug. 9, 2008, No. 238, § 1; July 12, 2011, No. 127, § 3.
Puerto Rico Legal Code