2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5806 - Governing Board—Faculties and duties

The Board shall have the following faculties and duties besides the others provided in §§ 5801–5820 and in any other applicable law:
(a) Establish the public, administrative and operating policy of the Center.
(b) Ensure that the Center effectively complies with the duties and responsibilities delegated to it by §§ 5801–5820 of this title.
(c) Approve the internal organization, the annual budget of income and expenses, the transference between items, the accounting, personnel, purchase and supplies systems of the Center, as well as all rules and regulations for its operation, including all administrative, operating and fiscal aspects of §§ 5801–5820 of this title.
(d) Appoint the Executive Director of the Center and the Secretary of the Board, and adopt a classification and retribution plan for the officials, agents and employees that are needed to adequately comply with the provisions of §§ 5801–5820 of this title.
(e) Approve the work plans to update and keep up to date the general registry of real estate.
(f) Establish through regulations the requirements, conditions and procedures that shall govern the covenants or agreements for services with public agencies, financial institutions and savings and credit unions so as to receive the property tax payment.
(g) Fix, with the unanimous vote of the mayors, members of the Board, the rates that the municipalities may impose and collect for the collection of solid waste in urban and rural residential areas.
(h) Submit to the Governor of Puerto Rico, the Legislative Assembly and the Municipal Legislature an annual report on all the activities, operations and achievements of the Center, enclosed with the annual financial reports submitted by the Executive Director of the Center, no later than January 30 of each year.
(i) Establish through regulations, the requirements, conditions and procedures to authorize the declaration of uncollectible accounts, to cancel and liquidate any existing property tax debt in behalf of the municipalities, including the surcharges, interest, and penalties. Said regulation to be governed by the following criteria among others:
(1) Time of maturity of the debt, which in no case shall be less than ten (10) years.
(2) Insolvency or impossibility of the debtor or his/her heirs to pay said debt and the reasonable possibility to collect the same.
(3) Efforts made by the debtor to pay the debt.
For the declaration of the debt as a uncollectible in which there is a portion that affects the General Fund or the State Redemption Fund, the Secretary of the Treasury must give his/her consent.
(j) Notwithstanding the provisions of subsection (i) of this section, the Board may authorize the Center to execute final agreements and payment commitments in writing, as provided by §§ 5099 and 5099a of this title.
(k) Approve the contracting of external auditing services for the annual certified financial reports that must include, besides the audited financial statements of the Center, the analysis, audit and certification of the annual liquidations of the remittances of the Center to the municipalities. Said contracting shall require that the external auditor(s) remit to the Board the letter to the management when the results of the audits indicate faults, irregularities or departures from the fiscal control measures in effect.
History —Aug. 30, 1991, No. 80, § 7; Aug. 12, 1995, No. 182, § 1; Feb. 15, 1996, No. 9, § 1; Aug. 15, 2001, No. 104, § 1.