All properties that are totally or partially affected by the Official Road and Street Plans or Maps approved by the Planning Board of Puerto Rico, as well as those that are totally or partially affected by the recommendations included by the Planning Board in the Integral Development Plan for Puerto Rico, the Four-Year Investment Program and/or the Land Use Plans established by §§ 62 et seq. of Title 23, known as 'Organic Act of the Puerto Rico Planning Board', are hereby exempt from the payment of all taxes following all procedures provided below.\nHistory —Aug. 30, 1991, No. 83, § 5.22.
Puerto Rico Legal Code