P.R. Laws tit. 12, § 1158
An exemption from payment of property taxes will be granted to properties in the karst region of five (5) cuerdas or more, which are destined exclusively for auxiliary forests created under §§ 191 et seq. of this title, as amended, known as the “Puerto Rico Forest Act”, and which have a “conservation easement” registered in the Property Registry for a period of fifty (50) years or more, which guarantees the protection of the area and complies with a management plan approved by the Natural Patrimony Program of the Department of Natural and Environmental Resources. The Department of Natural and Environmental Resources shall certify to the Municipal Revenues Collection Center, the registration of the “conservation easement” and shall notify the owner’s compliance with the aforementioned management plan every five (5) years.
History —Aug. 21, 1999, No. 292, § 11.