P.R. Laws tit. 23, § 7034
The payment of a special tax of fifty dollars ($50) per cuerda is hereby imposed on every plot of land located within the agricultural reserve, as set forth in the special zoning resolution set forth in § 7031 of this title.
Said special tax shall be levied and collected by the Municipal Revenues Collection Center in the same manner in which the real property tax is collected.
Every plot of land located within the Lajas Valley Agricultural Reserve that has been identified as suitable for agricultural use of which at least twenty-five percent (25%) of the total area of the property is devoted to intense agricultural activity, with a subsequent increase of twenty-five percent (25%) every three (3) years, shall be exempted from the payment of the special tax imposed in the previous paragraph after five years as of the date of approval of this act.
In order to be entitled to the exemption established above, the intense agricultural activity thus required must be certified by the Department of Agriculture of Puerto Rico.
History —Aug. 20, 1999, No. 277, § 5.