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5166 — Puerto Rico Law | CourtGPT
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  3. Puerto Rico/
  4. Title Twenty-one - Municipalities (§§ 1-4 — 6756)/
  5. Subtitle 7 - Municipal Property Tax/
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  7. Chapter 247 - Exemptions From Property Taxes § 5188a - Retailers with Sales Under $150,000—compensation to Municipalities/
  8. 5166
Puerto Rico Legal Code

5166

The owner of a property affected by a housing, slum clearance or urban renewal project, as provided above, may present a request to the Collection Center to avail him/herself of the benefits of §§ 5165–5171 of this title.\nIn order to enjoy such benefits, the taxpayer must file the tax exemption request at the Collection Center, within sixty (60) days following the date in which the Planning Board notifies him/her that his/her property has been affected by a housing, slum clearance or urban renewal project, as provided in this section, or within thirty (30) days following the date of notice of the tax levied on the affected property, whichever of the two situations occurs first. In those cases in which the taxpayer files his/her request beyond the terms indicated above, the Collection Center will grant him/her such benefits prospectively, starting with the year of the current levy if he/she files the request prior to the first of July or at the beginning of the following year if he/she should file after that date.\nIt will be the duty of the Planning Board to notify the Collection Center of every case in which they have proceeded to freeze a property affected by said housing, slum

should file after that date.\nIt will be the duty of the Planning Board to notify the Collection Center of every case in which they have proceeded to freeze a property affected by said housing, slum clearance or urban renewal projects and notify the owners of the properties thus affected of the rights granted them by §§ 5165–5171 of this title.\nHistory —Aug. 30, 1991, No. 83, § 5.16.
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