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https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5001/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5001 - Basic tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5001 - Basic tax | (a) Municipalities are hereby authorized to levy, through municipal ordinances approved to that effect, for Fiscal Year 1992-93 and for each subsequent fiscal year, a basic tax of up to four percent (4%) per annum on the appraised value of all personal property and of up to six percent (6%) per annum on the appraised v... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5002/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5002 - Special tax for amortization and ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5002 - Special tax for amortization and redemption of general obligations of the Commo... | A special tax of one point zero three percent (1.03%) per annum on the appraised value of all personal and real property in Puerto Rico not exempted from taxes is hereby levied for Fiscal Year 1992-93 and for each subsequent year, for the amortization and redemption of the general obligations of the Commonwealth. Munic... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5003/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5003 - Exemptions for new construction | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5003 - Exemptions for new construction | The owners of newly built properties who operate the aforesaid under the provisions of Section 8 of the National Housing Act of 1974 (Public Law 93-383, 88 Stat. 659) are hereby exempt from the tax imposed by §§ 5001 and 5002 of this title, corresponding to the taxable years following the approval of this act, as long ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5004/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5004 - Collection and covering of taxes ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5004 - Collection and covering of taxes in funds and application of tax proceeds | The proceeds from the taxes levied by §§ 5001 and 5002 of this title shall be covered into the general trust established by the Collection Center and the Government Development Bank, pursuant to § 5803(c) of this title.
(a) The product of the surtax on property imposed by § 5002 of this title shall be entered, in turn,... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5005/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5005 - Prior-lien bond | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5005 - Prior-lien bond | The provisions of §§ 5002–5008 of this title regarding the payment of principal and interest on general obligations of the Government of Commonwealth of Puerto Rico and of the municipalities, evinced by bonds or notes, will be considered to be a prior lien bond and the same will constitute sufficient authorization for ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5006/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5006 - Exemptions—Compensation to munici... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5006 - Exemptions—Compensation to municipalities | Pursuant to the provisions of § 5009 of this title, the Secretary of the Treasury shall compensate the corresponding municipalities for uncollected property taxes resulting from the tax exemption provided by § 5002 of this title on residential properties whose exemption had been requested [up] to the 1st of January, 19... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5007/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5007 - Exemptions—Modification | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5007 - Exemptions—Modification | The tax release or exemption provided by § 5002 of this title on residential properties can not be eliminated or reduced.
History —Aug. 30, 1991, No. 83, § 2.07. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5008/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5008 - Exemptions—Commitment on good fai... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5008 - Exemptions—Commitment on good faith, credit and taxing power | Nothing contained in this chapter shall be construed to modify a prior action taken according to law that commits the good faith, the credit and the taxing power of the Commonwealth or of any municipality for the payment of principal or interest on any bonds or notes of the Commonwealth or of any municipality, nor does... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5009/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5009 - Exemptions—Appropriation to the F... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5009 - Exemptions—Appropriation to the Fund for the matching of municipal revenues | An amount equal to the uncollected tax on residences whose exoneration had been requested by January 1, 1992, as provided by this part, resulting from the tax exoneration provided by § 5002 of this title, plus the equivalent of the amount of twenty hundredths of one percent (2 hundredths of 1 percent (0.02%) on propert... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-241/5010/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011)›§ 5010 - Payment in lieu of taxes | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 241 - Tax Rate on Real and Personal Property (§§ 5001 — 5011) › § 5010 - Payment in lieu of taxes | The payment in lieu of taxes made by public corporations to municipalities shall include the property taxes corresponding to them according to the applicable provisions of law up to the date of approval of this act, plus the rate increase adopted by each municipality pursuant to this part.
The tax corresponding to one ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5051/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5051 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5051 - Survey, classification and appraisal of property—Gener... | The Collection Center is hereby empowered, subject to applicable legal provisions and except as otherwise provided in this section, to perform a cadastral survey of all real property in Puerto Rico, and to classify and appraise all real and tangible personal property and establish valuation and assessment norms so scie... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5051a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5051a - Survey,... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5051a - Survey, classification and appraisal of property—Crea... | (a) An Interagency Committee is hereby created, to be composed of the Secretary of the Department of the Treasury, the Executive Director of the CRIM, and the President of the Government Development Bank for Puerto Rico, who shall be its Chair. Furthermore, the President of the Puerto Rico Mayors’ Federation, or his/he... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5052/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5052 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5052 - Survey, classification and appraisal of property—New A... | The Collection Center may only perform a new appraisal of property in Puerto Rico when the conditions and requirements imposed by this section are met.
The Governing Board of the Collection Center may authorize the Center to carry out a new appraisal for real property as well as for personal property in the manner prov... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5053/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5053 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5053 - Survey, classification and assessment of property—Clas... | For the purposes of §§ 5051 and 5052 of this title, and in order to determine the size of the various properties, the Collection Center may use the proper and reasonable methods and information and may also make such determinations based on the physical information found on the field and that which is furnished by the ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5054/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5054 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5054 - Survey, classification and assessment of property—The ... | In order to comply with the provisions of §§ 5051–5058 of this title, the Collection Center, its officials, agents, or employees, shall have the right to enter any property to take measurements, ascertain boundaries, perform soil tests or carry out any other task that may be necessary or pertinent for such an appraisal... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5055/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5055 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5055 - Survey, classification and assessment of property—Gene... | Pursuant to the faculties and duties granted by the Municipal Revenue Collection Center Act, §§ 5801 et seq. of this title, the Governing Board of the Collection Center may:
(a) Contract and recruit personnel and carry out all administrative duties needed for the execution and implementation of this part.
(b) Adopt and... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5056/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5056 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5056 - Survey, classification and assessment of property—Acce... | All departments, agencies, authorities and instrumentalities of the Commonwealth of Puerto Rico are hereby directed to put at the disposal of the Collection Center any report already prepared or being prepared or any work already performed or being performed, which is directly or indirectly pertinent to the purposes of... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5057/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5057 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5057 - Survey, classification and assessment of property—Judi... | The Court of First Instance is hereby invested with jurisdiction to issue any orders or writs needed to enforce the provisions of §§ 5051–5058 of this title by petition of the Collection Center.
History —Aug. 30, 1991, No. 83, § 3.07. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5058/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5058 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5058 - Survey, classification and assessment of property—Revi... | The Collection Center will proceed to draft a plan that will allow the continuous review of real property in order to keep it up to date, whether through modifications for depreciation due to use or any of the factors indicated in subsections (b), (c), and (d) of this section. This review must be carried out pursuant t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5059/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5059 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5059 - Survey, classification and assessment of property—Appr... | For the purpose of implementing this part and performing the duties imposed and powers conferred upon it, the Collection Center is hereby authorized to create the necessary Appraisal and Collection Districts, and appoint the personnel, agents or representatives on whom it shall delegate its powers and duties pursuant t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5060/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5060 - Survey, ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5060 - Survey, classification and assessment of property—Book... | It shall be the duty of the Collection Center to ensure that the books, blank forms and other papers needed to perform the task of revising and keeping the property appraisal complete pursuant to the provisions of this part are prepared; to publish the regulations that could be needed as guidelines for the taxpayers an... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5061/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5061 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5061 - Personal and real property—Definition | All tangible personal and real property not expressly exempt from payment of taxes shall be appraised as taxable. For tax-appraisal purposes, the land, subsoil, structures, objects, machinery, and devices attached to the building or the land in any way which indicates permanency without taking into consideration whethe... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5062/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5062 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5062 - Personal and real property—Personal property partnersh... | Partners in commercial firms and other businesses, whether they reside in the same place or in different places, shall jointly be subject to the payment of taxes under their trade name at the location where their businesses are established, for all personal property used in them, including all types of ships or vessels... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5063/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5063 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5063 - Personal and real property—Personal property in the po... | Personal property in the possession of merchants, representatives, agents authorized to sell, persons who deal or do business on commission, and persons who have in their possession personal property belonging to others, subject to the payment of property taxes, shall be appraised in the municipality where said propert... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5064/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5064 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5064 - Personal and real property—Inventory of the manufactur... | That portion of the property of any manufacturer, merchant, or dealer consisting of merchandise in stock or other items for sale shall be accounted for separately and appraised according to the annual average cost for inventory for the calendar year immediately preceding the date of valuation as it appears on the books... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5065/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5065 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5065 - Personal and real property—Appraisal list, cards, and ... | The appraisal of real property, such as it appears on the tax list for the preceding fiscal year, shall constitute the appraisal list for the following fiscal year after it has been corrected, amended and revised, as provided herein. As soon as possible after the first of January of each year, the Collection Center mus... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5066/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5066 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5066 - Personal and real property—Property under litigation; ... | Property under litigation in which the Commonwealth of Puerto Rico is not a party shall be appraised as belonging to the person who is in possession of the aforesaid. Should the property be deposited in the hands of any employee of the administrative, judicial or municipal order, it shall be appraised as if belonging t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5067/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5067 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5067 - Personal and real property—Place of appraisal of perso... | All personal property existing in Puerto Rico shall be assessed in the name of its respective owner, or of the person who, as provided in this part, is liable for the tax in the municipality where he/she resides as of the first of January, except that the personal property such as articles, effects, merchandise and oth... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5068/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5068 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5068 - Personal and real property—Place of appraisal of real ... | All real property shall be assessed in the municipality in which it is located, to levy taxes on it in the name of the person who is the owner or is in possession thereof on the first day of January, except that the external plant used for line telecommunication and personal telecommunication services, including but no... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5069/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5069 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5069 - Personal and real property—Duty of the owner to declar... | It shall be the duty of every person who owns taxable assets pursuant to the laws of Puerto Rico which have not ben appraised for the levy of taxes or which have not been appraised nor paid taxes during any fiscal year, to report such properties to the Collection Center. Any person who willfully fails to make the above... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5070/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5070 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5070 - Personal and real property—Taxpayer’s oath | Any person subject to the payment of taxes pursuant to this part, when presenting the appraisal list or return provided by § 5065 of this title to said appraiser, shall present or sign an oath or affirmance in the following terms:
“Under oath or in affirmance ________, state that to the best of my knowledge and belief,... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5071/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5071 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5071 - Personal and real property—Changes in the appraisal; n... | Whenever the Collection Center makes a review of the appraisal of a taxpayer’s property, or makes an appraisal of a taxpayer’s property that has not been previously appraised, or makes any change in the list and appraisal form of the property presented by any taxpayer which form has been returned for such purposes, the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5072/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5072 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5072 - Personal and real property—Property omitted from the a... | Whenever the Collection Center becomes aware that any real property subject to taxes has been omitted from the appraisal of the property of any taxpayer during any fiscal year or years, it shall be its duty to have it appraised immediately for the years that said property has not been appraised, and to add it to the ta... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5073/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5073 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5073 - Personal and real property—Failing to complete and ret... | Any person who willfully fails to complete and return the appraisal return form when required by an appraiser, within a period of ten (10) days after it has been delivered, shall incur a misdemeanor, and upon conviction shall be sanctioned with a fine of five hundred dollars ($500) or imprisonment for six (6) months, o... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5074/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5074 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5074 - Personal and real property—Examination of witnesses up... | When declaring or valuating the property of persons who have not presented a list of the aforesaid on the return in the cases and pursuant to the provisions of §§ 5069 and 5072 of this title, the appraiser is authorized to examine any person whom he/she believes has knowledge as to the amount and value of said property... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5075/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5075 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5075 - Personal and real property—Taking the oath or affirman... | The Collection Center and the appraiser and agents in charge of the appraisal are hereby authorized to take the oath or affirmance of any person or persons who declare and valuate their assets.
History —Aug. 30, 1991, No. 83, § 3.25. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5076/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5076 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5076 - Personal and real property—Remittance of returns to th... | As the property appraisal or revision of the appraisal is being conducted as provided in this section, the Collection Center shall impose the corresponding tax, according to it. Once the tax has been levied the Collection Center shall be bound to give notice thereof to the public at the beginning of the fiscal year in ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5077/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5077 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5077 - Personal and real property—Changes in the appraisal; n... | When any change is made in the current appraisal of the property of any taxpayer or when the property of a taxpayer which has not been previously appraised is appraised, or when the taxpayer has requested the reappraisal of his/her property, the Collection Center or its authorized representative shall notify said taxpa... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5078/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5078 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5078 - Personal and real property—Record of judicial decision... | In a book kept for such a purpose, the Collection Center shall record each case resolved by the Court of First Instance or by the Supreme Court of Puerto Rico regarding those cases it has reviewed, and each appraisal altered by said courts, as well as the date in which the change in the appraisal was ordered. The taxpa... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5079/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5079 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5079 - Personal and real property—Contents of the appraisal b... | The tax returns or lists referred to in §§ 5065 et seq. of this title shall constitute the appraisal book for the district to which they refer, according to which the tax prescribed by this part shall be levied and collected; and it shall be presumed as definitely valid by every court, and shall not be altered nor reje... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5080/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5080 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5080 - Personal and real property—Description of real propert... | It shall be the duty of the Collection Center, on verifying the appraisal or reviewing the existing one, to cause every farm or parcel of real property to be listed separately, and to record the appraised value of each, together with a description of the aforesaid and the information needed to identify its owner as far... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5081/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5081 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5081 - Personal and real property—Corporations; appraisal of ... | The real property belonging to institutions, corporations and companies incorporated pursuant to the laws of Puerto Rico, and all shares in said property and corporations, and joint stock companies not incorporated in Puerto Rico but engaged in the transaction of business in the Commonwealth, shall be appraised for tax... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5082/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5082 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5082 - Personal and real property—Appraisal of personal prope... | The personal property of institutions, corporations and companies incorporated under the laws of Puerto Rico apart from banking institutions with issued stock, shall be appraised by the Collection Center as belonging to such institutions, corporations and companies as provided by this section. The present cash value of... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5083/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5083 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5083 - Personal and real property—Returns on personal propert... | Whenever the president, director or other person at the head of any of the institutions, corporations and companies incorporated pursuant to the laws of Puerto Rico, and corporations and partnerships not incorporated in Puerto Rico engaged in the transaction of business in the Commonwealth, receives such a notice, he/s... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5084/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5084 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5084 - Personal and real property—Corporations not incorporat... | The appraisal of the property of every corporation that has not been incorporated in Puerto Rico but is engaged in the transaction of business in the Commonwealth, other than banks and banking institutions with capital shares, shall be made in the manner provided by this part for the appraisal of the property of instit... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5085/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5085 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5085 - Personal and real property—Payment of taxes on capital... | The Commonwealth and municipal taxes levied on the shares, the capital and the property of institutions, corporations and companies included in the prescriptions of this part and on the stock of banks established in Puerto Rico, shall be paid at the offices of the Collection Center or its authorized representatives, wh... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5086/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5086 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5086 - Personal and real property—Penalties | (a) Fraudulent returns.— Every person, agent or official or any institution, corporation or company that provides or furnishes a fraudulent list, return or report as required by this part, shall incur a felony and, upon conviction, shall be sanctioned with a fine of three thousand dollars ($3,000) or imprisonment for t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5087/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5087 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5087 - Personal and real property—Transfer of property; appor... | No change in the appraisal of any property shall be made during any fiscal year either because it has been ceded or because of any other transfer whatsoever; except that in cases in which real properties are divided by a sale, by a request for partition, or for any other reason after the tax corresponding to said prope... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5088/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5088 - Personal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5088 - Personal and real property—Property transfer record | Every deed of transfer of real property or of a share thereof, and every mortgage or other collateral of debt secured by real property which is presented before the Property Registry shall be set aside and specially registered by the corresponding Property Registrar in a special transfer book which shall be made availa... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5089/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5089 - Taxes—Co... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5089 - Taxes—Computation; entry | The Collection Center shall compute the sum of the Commonwealth and municipal taxes owed by any such person on the basis of the valuation of the property through its appraisal. Said amount shall be entered in the proper registries, indicating the name of the taxpayer, his/her account number, the property coding, and th... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5090/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5090 - Taxes—Co... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5090 - Taxes—Collection districts; authorized representatives... | The Collection Center is hereby authorized to create the number of collection districts needed to collect taxes levied by this part, and any other taxes delegated to it, as well as to perform any of the duties authorized for such a purpose; and to delegate their collection in each one of the districts to the authorized... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5091/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5091 - Taxes—Da... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5091 - Taxes—Date for the payment; penalty for delay | Cases in which taxes may be collected before falling due the tax levied on the value of real property shall be payable in advance every semester to the Collection Center or its authorized representative on the first of July and January of each year. Said tax shall become overdue if not paid within ninety (90) days afte... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5092/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5092 - Taxes—Ex... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5092 - Taxes—Extension of time; payment plan; interest | If a taxpayer is undergoing gravely adverse financial circumstances that in the judgment of the Collection Center constitute an undue setback, and provided that the taxpayer request an extension prior to the date the real property tax becomes overdue, this official is authorized to extend the time of payment without im... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5093/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5093 - Taxes—Di... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5093 - Taxes—Discounts | The following discounts shall be allowed on the biannual amount of the property tax corresponding to the 1992-93 fiscal year if the payment is made in the proper manner and within the corresponding term.
(a) Ten percent (10%) of the total for the semester if the payment is made within thirty (30) days from the date the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5094/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5094 - Taxes—Pr... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5094 - Taxes—Property that secures a loan | In all those cases in which real or personal property secures a loan and the taxpayer is bound to periodically deposit the taxes to be paid on that property with the creditor, the creditor must pay in full said taxes within the shortest term the accrued amount allows and thus obtain the highest discount possible for th... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5095/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5095 - Taxes—Pr... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5095 - Taxes—Properties of bankrupt or deceased persons; pref... | Upon liquidation the assets of bankrupt or deceased persons, the taxes owed by said properties shall have preference over any other type of debt. No executor or administrator of the assets of a deceased person shall divide or [distribute] said properties until after all the taxes due have been paid, and no Registrar sh... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5096/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5096 - Taxes—Pa... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5096 - Taxes—Payment by the owner of the lien, by the tenant ... | Any person who holds a lien over another’s property may pay the taxes and surcharges imposed on said property at any time after they have become due and not been paid, and said taxes and surcharges shall be added to the lien and shall be reimbursed at the interest rate specified in the document that constitutes the lie... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5098/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5098 - Tax paym... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5098 - Tax payment requirement shall not be necessary; paymen... | It shall not be necessary to require the payment of real or personal property taxes once its imposition has been notified in the manner provided by this part. Every person obliged to pay the same shall go to the Municipal Revenue Collection Center or its authorized representative to pay the amount, or instead, shall re... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5098a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5098a - Adminis... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5098a - Administrative review procedure and judicial challeng... | (a) Administrative review.— If the taxpayer is not in agreement with the tax notice issued by the CRIM or the office designated by the municipality to which the authorities established in § 5051a of this title have been delegated under §§ 5076 and 5077 of this title, or issued by the municipalities under § 5051a of thi... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5098b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5098b - Transit... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5098b - Transitory provisions; actions pending resolution | Every action, procedure or claim related to any property tax appraisal and levy pending before the Collection Center or before any court as of the date of approval of this act, shall continue its process until a final determination is issued pursuant to the provisions of law and the regulations in effect on the date su... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5099/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5099 - Final ag... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5099 - Final agreements | The Collection Center is hereby empowered to execute a written agreement with any person with regard to the liability of said person or of the person on behalf of whom said person is acting with regard to the assessed and outstanding real property taxes levied by this subtitle corresponding to any taxable year, provide... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5099a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5099a - Payment... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5099a - Payment commitment | The Center is hereby empowered to execute written payment commitments whereby it commits itself to render ineffective any assessed taxes and additions thereto including civil and criminal penalties which may be applicable to a case with regard to any real property tax levied by law.
(1) General requirements.— Any payme... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-243/5099b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b)›§ 5099b - Additio... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5099b - Additional penalties | Any person who with regard to any final agreement or payment commitment, intentionally conceals from any official, employee or representative of the Collection Center, any real property belonging to the taxpayer or to another person liable for the tax; or who receives, destroys, mutilates or forges any books, documents... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5101/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5101 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5101 - Attachment and sale of debtor’s assets—Generally | Should any person fail or refuse to pay the property taxes within the terms established in this part, the Collection Center or its authorized representative will proceed to collect the overdue taxes through an attachment and sale of the property of said debtor in the manner prescribed below.
Every debtor whose assets h... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5102/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5102 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5102 - Attachment and sale of debtor’s assets—Procedure for the attachment | Immediately after the expiration of the terms granted by § 5091 of this title, the Collection Center or its representative shall issue a written notice of attachment which shall include the taxpayer’s total debt and shall proceed to attach the delinquent debtor’s property. Said notice shall state the total taxes due an... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5103/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5103 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5103 - Attachment and sale of debtor’s assets—Sale of personal property; exemptio... | The sale of personal property for the payment of taxes shall be done at public auction and if some parts could be separated or split from others, only the amount or part of said attachable personal property that is strictly necessary for the payment of all taxes, interest, penalties and costs shall be sold. It shall be... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5104/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5104 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5104 - Attachment and sale of debtor’s assets—Transfer of title to buyer; distrib... | Payment of the bidding price of the personal property sold, its delivery and that of the sales account, shall give the buyer title to and rights over said property. All of the remainder of the proceeds of the sale received in excess of the taxes, penalties and cost and costs shall be returned by the Collection Center t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5105/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5105 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5105 - Attachment and sale of debtor’s assets—Attachment and sale of real propert... | In case it should be decided in the first instance to attach the real properties of a delinquent taxpayer and these should not be sufficient for paying the taxes, interest, penalties and costs owed by him/her to the Collection Center, or should the taxpayer not own real properties subject to attachment and sale, the Co... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5106/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5106 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5106 - Attachment and sale of debtor’s assets—Certificate of attachment; registra... | Immediately after the expiration of the terms granted by § 5091 of this title for the payment of taxes in those cases in which the property to be attached is real property, the Collection Center or its representative shall prepare a certificate of attachment describing the attached real property and will cause said cer... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5107/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5107 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5107 - Attachment and sale of debtor’s assets—Registration of the attachment cert... | Immediately after receipt of said certificate of attachment, it shall be the duty of every Property Registrar to duly register and return the aforesaid to the Collection Center within the term of ten (10) days together with a note from the Property Registrar attesting to the fact that it has been duly registered. The P... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5108/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5108 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5108 - Attachment and sale of debtor’s assets—Notice of attachment; notice of auc... | Once the certificate of attachment is presented at the corresponding Property Registry, the Collection Center or its representative, shall give notice of said attachment in the manner determined by § 5102 of this title, to the effect that if all taxes, interest, penalties and costs owed by the owner of the attached pro... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5109/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5109 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5109 - Attachment and sale of debtor’s assets—Auction; notice | The time, place and conditions under which said auction shall be held must be clearly stated in said notice. Upon expiration of the aforementioned period for the publication of said notice, or as soon as possible after its expiration, said property shall be sold by the Collection Center at public auction to the highest... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5110/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5110 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5110 - Attachment and sale of debtor’s assets—Extension or postponement of the sa... | The Collection Center or its representative may continue the sale from day to day should it deem its delay necessary and may extend it for just cause for a term not to exceed sixty (60) days, of which due notice will be given through an announcement as determined by § 5108 of this title.
History —Aug. 30, 1991, No. 83,... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5111/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5111 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5111 - Attachment and sale of debtor’s assets—Unauthorized sale; penalty | If any officials, employee or representative of the Collection Center sells or assists in the sale of any real or personal property, knowing that said property is exempted from attachment; or that the taxes for which it has been sold have been paid in full; or knowingly and intentionally sells or contributes to the sal... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5112/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5112 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5112 - Attachment and sale of debtor’s assets—Purchase prohibited; penalty | Any official, employee or representative of the Collection Center or any guarantor thereof, who directly or indirectly purchases any part of any personal or real property sold for the payment of unpaid taxes, shall answer with his/her official bond for all damages suffered by the owner of said property, and all those s... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5113/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5113 - Attachment and sale of debto... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5113 - Attachment and sale of debtor’s assets—Certificate of purchase; registrati... | Within sixty (60) days following the date of the auction, the Collection Center will prepare, sign and deliver a certificate of purchase to the buyer of any real property whatsoever which is sold for non payment of taxes, which will include the name and residence of said buyer, the date of sale of said real properties,... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5114/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5114 - Redemption—Procedure and ter... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5114 - Redemption—Procedure and term | Except for what is provided in § 5109 of this title, the person who on the date of the sale is the owner of any real assets that are later sold to another natural or juridical person or to the Collection Center for the payment of taxes, or any person, or his/her heirs or assigns, who on the date of the sale has any rig... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5115/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5115 - Redemption—Buyer whose domic... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5115 - Redemption—Buyer whose domicile is unknown | (a) When the taxpayer whose real estate property has been auctioned for the payment of taxes wishes to redeem the aforesaid and does not know the domicile of the person to whom it was auctioned, or cannot locate him/her at the domicile given on the certificate of sale, he/she shall so announce in an edict that shall be... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5116/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5116 - Redemption—Redemption certif... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5116 - Redemption—Redemption certificate | Should said buyer, his/her heirs or assignees refuse to accept the cash offer made to redeem the property, as stated, or if they cannot be located, the person entitled to redeem the property shall pay the amount of the redemption to the Collection Center or its representative. In that case, the Collection Center shall ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5117/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5117 - Redemption—Notice to the buy... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5117 - Redemption—Notice to the buyer concerning the deposit of the redemption mo... | Upon receipt of money to redeem the property in the above mentioned manner, the Collection Center shall notify the buyer, his/her heirs or assigns, of the payment of said money and shall keep it at the disposal of said buyer, heirs or assigns, in the manner stated in the purchase certificate.
History —Aug. 30, 1991, No... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5118/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5118 - Purchase of personal or real... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5118 - Purchase of personal or real property by the Collection Center | All personal property or parcels of real property offered at public auction for the payment of unpaid taxes which are not sold for lack of an offer sufficient to cover all taxes, penalties and costs that encumber said property, may be purchased in the name of the Collection Center at any public auction. The Collection ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5119/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5119 - Cancellation of an irregular... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5119 - Cancellation of an irregular sale by the Collection Center | When any real property has been sold because of delinquent taxes and auctioned in favor of the Collection Center, and it is later discovered that, for whatever reason, there were irregularities in said sale, and that its owner has been unduly deprived of his property, the Collection Center is empowered to cancel said s... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-245/5120/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120)›§ 5120 - Partial or total redemption ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5120 - Partial or total redemption of properties; Puerto Rico Land Act | Notwithstanding the fact that the term of one year fixed by § 5114 of this title for the redemption of the properties sold for the collection of taxes has transpired, in all those cases in which the Collection Center adjudicates upon itself rural property at public auction for the collection of taxes, penalties and cos... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5131/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5131 - Definitions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5131 - Definitions | For the purposes of this chapter, the phrases and terms stated hereinafter shall have the following meaning:
(a) Parcel.— Means the cadastral unit represented by the portion of land that constitutes a complete physical unit, which is delimited by a line that, without interruption, returns to its point of origin and bel... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5132/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5132 - Cadastral Base Map | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5132 - Cadastral Base Map | The Puerto Rico Cadastral Map shall be the official map for tax purposes of all that is related to CRIM.
History —Aug. 30, 2000, No. 235, § 3, eff. 90 days after Aug. 30, 2000; Nov. 10, 2014, No. 184, § 8.03. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5133/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5133 - Survey plan—Requirement | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5133 - Survey plan—Requirement | For any land plotting, segregation, grouping, and capacity rectification of real property, a survey plan drawn by an authorized professional shall be required, as provided by §§ 711 et seq. of Title 20, and pursuant to the standards established by the MRCC through regulations. A survey plan shall also be required for t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5134/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5134 - Survey plan—Certified copy | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5134 - Survey plan—Certified copy | Once the RPA, or the corresponding municipal permits office, approves the survey plan, it shall be the obligation of the professional who drew the plan to submit a certified copy thereof to the MRCC, within a term not greater than twenty (20) days counted from the date of notice of the approval of the plan by the RPA o... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5135/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5135 - Cadastral certificate—Required | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5135 - Cadastral certificate—Required | In the execution of deeds to authorize any of the transactions described in § 5133 of this title, it shall be the obligation of the person making the transaction or of the person who segregates, groups, lots, or requests the capacity rectification, to procure the survey of the corresponding property and to obtain the c... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5136/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5136 - Cadastral certificate—Effectiveness... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5136 - Cadastral certificate—Effectiveness and content | The cadastral certificate shall be issued at the request of the owner or holder of title deed or of the notary or official performing as notary. The effectiveness of the certificate shall be of sixty (60) days, and its cost shall be determined by the MRCC through regulations.
The cadastral certificate shall contain the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5137/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5137 - Cadastral certificate—Return to MRC... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5137 - Cadastral certificate—Return to MRCC | Once the transaction has been registered at the Property Registry, the latter shall return to the MRCC the corresponding cadastral certificate with the information on the transaction pursuant to the entries in the Registry, and complying with any other requirement established through regulations.
History —Aug. 30, 2000... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5138/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5138 - Urbanization developments—Certified... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5138 - Urbanization developments—Certified plan | In the case of urbanization developments, in addition to any other requirement herein contained, it shall be the obligation of the developer to submit to the MRCC a plan certified by an authorized professional, as provided by §§ 711 et seq. of Title 20, that reflects the status of the project, once the development has ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5139/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5139 - Urbanization developments—Geodetic ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5139 - Urbanization developments—Geodetic control monuments | In the case of housing developments, in addition to any other requirement herein contained, it shall be the obligation of the developer to place survey markers, with the purpose of facilitating survey works to be conducted there in the future. The type and number of survey markers shall be established by the Puerto Ric... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5140/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5140 - Cadastral date—Consignment | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5140 - Cadastral date—Consignment | The Property Registry and the MRCC must consign the cadastral date determined through regulations in their entries and registries, in order to achieve uniformity in cadastral, registry and taxation data in the future.
History —Aug. 30, 2000, No. 235, § 11, eff. 90 days after Aug. 30, 2000. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5141/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5141 - Copies—Procedure | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5141 - Copies—Procedure | The process for the issue copies of plans, documents, and LIMS-related technical information, as well as the amount of the fees to be paid therefore, shall be determined through regulations.
History —Aug. 30, 2000, No. 235, § 12, eff. 90 days after Aug. 30, 2000. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5142/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5142 - Geodetic Control Division—Establish... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5142 - Geodetic Control Division—Establishment | The MRCC shall establish a Geodetic Control Division, which shall have the purpose of providing technical support in all geodetic related matters. This division shall be directed by a land surveyor with license to practice the profession in Puerto Rico.
History —Aug. 30, 2000, No. 235, § 13, eff. 90 days after Aug. 30,... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5143/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5143 - Technical Advisory Board—Creation | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5143 - Technical Advisory Board—Creation | A Technical Advisory Board is hereby created, which shall be constituted by a representative of the Property Registry, an engineer and a land surveyor, members of the Engineer and Land Surveyor College, and two MRCC representatives.
History —Aug. 30, 2000, No. 235, § 14, eff. 90 days after Aug. 30, 2000. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5144/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5144 - Technical Advisory Board—Functions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5144 - Technical Advisory Board—Functions | The functions of the Board shall be the following:
(a) To provide technical input to the cadastre.
(b) To participate and offer recommendations to establish regulatory criteria and standards to govern the land lot and parcel surveying process.
(c) To direct efforts to seek agreement between the Property Registry and th... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5145/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5145 - Cooperation | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5145 - Cooperation | The government agencies of the Commonwealth of Puerto Rico, the departments, and instrumentalities thereof, public corporations and municipal governments shall cooperate in the establishment and maintenance of the Puerto Rico Cadastre, set forth in Executive Order OE-1996-07 of February 27, 1996.
History —Aug. 30, 2000... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5145a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5145a - Appropriations | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5145a - Appropriations | The CRIM shall be appropriated annually the sum of four million dollars ($4,000,000) beginning in July 1, 2015, for the operations and maintenance of the Puerto Rico Cadrastre. The Office of Management and Budget in conjunction with the CRIM shall revise the sum provided herein every three (3) years in order to ensure ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-246/5146/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146)›§ 5146 - Regulations | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5146 - Regulations | The MRCC shall promulgate the regulations necessary for the execution and implementation of this chapter.
History —Aug. 30, 2000, No. 235, § 17, eff. 90 days after Aug. 30, 2000; renumbered as § 18 on Nov. 10, 2014, No. 184, § 8.07. |
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