reglab/statecodes huggingface dataset:
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, into a trust established by the Secretary of the Treasury with the Government Development Bank for Puerto Rico, known as the Commonwealth Debt Redemption Fund. The product of said surtax shall remain in said Fund and shall be applied by the Government Development Bank for Puerto Rico solely for the payment of the principal and interest on the existing and future general obligation of the Commonwealth of Puerto Rico evidenced by bonds or notes, or to the early redemption of said obligation, including the payment of any premium that is required for said early redemption.
(b) The Collection Center is bound to deposit in the Commonwealth Debt Redemption Fund the proceeds of the 1.03% property tax (0.103% for fiscal years 2009-2010, 2010-2011, and 2011-2012) in connection with real property taxes not later than the fifteenth working day after payment has been made by the taxpayer.
(c) The proceeds of the surtax on property authorized under § 5002 of this title, shall be entered, in turn, to a trust established by the Municipal Revenues Collection Center with the Government Development Bank for Puerto Rico, known as the Municipal Public Debt Redemption Fund. With the exception of the portion that constitutes “excess in the redemption fund”, the proceeds of these surtaxes shall remain in said fund and shall be applied by the Government Development Bank for Puerto Rico first and foremost for the payment of the principal and interest on the existing and future general obligations of the municipalities evidenced by bonds or notes or the early redemption of said obligations, including the payment of any premium required for said early redemption.
(d) The early redemption of the general obligation of the Commonwealth and of the municipalities evidenced by bonds and notes, shall be executed with the approval of the Government Development Bank for Puerto Rico.
History —Aug. 30, 1991, No. 83, § 2.04; July 3, 1996, No. 64, § 35; renumbered as § 37 on Aug. 12, 1997, No. 75, § 35; June 24, 1998, No. 95, § 2; May 4, 2001, No. 28, § 3; Mar. 9, 2009, No. 7, § 56; July 10, 2009, No. 37, § 26.
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 the Government Development Bank for Puerto Rico to carry out the corresponding [distributions] pursuant to this part.
History —Aug. 30, 1991, No. 83, § 2.05.
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, 1992, as provided in this part, and which had been levied by the municipalities as of August 30, 1991, up to a maximum of two percent (2%).
The Secretary of the Treasury shall continue to remit annually to the Government Development Bank for Puerto Rico for the benefit of each municipality, the sum equal to the uncollected amount of said basic tax levied by the municipalities as of August 30, 1991, up to a maximum of two percent (2%), chargeable to the appropriation provided in § 5009 of this title, as well as the tax levied for the payment of municipal loans, from the tax exemptions requested up to the 1st of January, 1992, as indicated above.
History —Aug. 30, 1991, No. 83, § 2.06; Aug. 6, 1992, No. 45, § 1.
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.
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 it impair guaranty of commitments of such a nature entered into from now on according to the law. When the resources available for a fiscal year are not sufficient to cover the appropriations approved for that year, the procedures provided in Sec. 8 of Art. VI of the Constitution of the Commonwealth of Puerto Rico shall be followed.
History —Aug. 30, 1991, No. 83, § 2.08.
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 property tax for fiscal years 2009-2010, 2010-2011, and 2011-2012 in connection with real property taxes), for which the municipalities are compensated by § 746 of this title, is hereby appropriated to the Collection Center from available funds in the Puerto Rico Commonwealth Treasury for [Fiscal Year] 1992-93, and for each subsequent fiscal year, for deposit in the Government Development Bank for Puerto Rico as trustee, pursuant to the provisions of § 5004 of this title.
History —Aug. 30, 1991, No. 83, § 2.09; Mar. 9, 2009, No. 7, § 57; July 10, 2009, No. 37, § 27.
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 percent (1%) and to three percent (3%) (point three percent (0.3%) for fiscal years 2009-10, 2010-11, and 2011-12) per annum of the appraised value of the real and personal property, respectively, or until the revenues determined under Section 15 of this Act are raised, which tax was covered into the General Fund in accordance with the provisions of law in effect on the date of approval of this act, is hereby excluded from said computation.
The formula for payment in lieu of taxes shall be kept unaltered except when a municipality adopts a rate increase within the available margin under said former act and under this part, in which case the rate increase decreed by the municipality shall modify the base or the computation of the amount which the municipality will pay in lieu of taxes.
History —Aug. 30, 1991, No. 83, § 2.10; Mar. 9, 2009, No. 7, § 58; July 10, 2009, No. 37, § 28.
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 Appraisal

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 provided below. For purposes of said appraisal, the Center must establish a new classification, adopt valuation norms and perform a new cadastral survey if needed.
The Governing Board may issue such a resolution only when it is shown, after a duly substantiated evaluation and report, that the Collection Center has substantially appraised all the unappraised real and personal property and that it has reached a level of operational efficiency in the collection of taxes as well as in the performance of its functions and operations that will allow it to have the personnel and mechanisms needed to perform a new appraisal.
The resolution ordering the Collection Center to perform a new appraisal of all tangible real and personal property in Puerto Rico must be approved by the unanimous vote of all the mayors who are members of the Governing Board and ratified by the Secretary of the Treasury.
Once the resolution ordering a new appraisal is ratified and approved, the Collection Center shall classify and appraise all real property in its real and current value using any of the recognized methods and factors for the appraisal or valuation of property, so that the appraisal of each of the several types of property may yield uniform results.
Provided, That for purposes of this chapter, none of the provisions of this section shall apply to the appraisal of all real property as of January 1, 2009, January 1, 2010, and January 1, 2011.
History —Aug. 30, 1991, No. 83, § 3.02; Mar. 9, 2009, No. 7, § 60; July 10, 2009, No. 37, § 30.
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—Classification of real estate

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 proprietor’s agent. Should it be subsequently discovered that the Collection Center has not been correctly informed as to the legal division of any land into lots, said incorrect information shall not grant rights of any kind to the alleged owners of these properties. From then on, the Collection Center shall use as taxable units the original land lots or estates as they existed before being illegally divided. According to the Real Estate Office, the owner shall be liable for all unpaid taxes after deduction those payments that have already been made with all the consequences this may entail, including the attachment of the original land lot, provided for all effects and purposes, that no division or splitting into lots whatsoever has been made.
The Collection Center is hereby authorized to consider as approved for tax purposes only, the adjoining parcels belonging to the same owner within the same municipality, provided said grouping logically and reasonably expedites the appraisal of said property. At the request of the taxpayer, his/her heirs or assignees, or a mortgage creditor, the Collection Center shall distribute the tax thus assessed among the various parcels considered as a group, as provided above, when the boundaries of said parcels are clearly laid out in the deeds and can be established on the spot. The forms, cards, plans, maps, photographs, tables, graphics and all the documentation and information obtained and used by the Collection Center to classify, valuate and appraise the properties by the scientific method ordered by the sections in this title, shall be evidence and will constitute prima facie proof for taxable purposes, of the circumstances and appraised value of the property referred to, and as such shall be admitted in evidence by the Courts of Puerto Rico. The Collection Center, or any agent by it designated, may testify as to the information contained within such evidence and its connection to the value of the property to which it refers.
History —Aug. 30, 1991, No. 83, § 3.03.
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 right to enter any property, to take measurements

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, after notifying the owner or his/her representative at least five (5) days in advance.
History —Aug. 30, 1991, No. 83, § 3.04.
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—General faculties of the Governing Board

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 promulgate the rules and regulations needed for the administration of this part, which shall be effective after due notice to the Governor of the Commonwealth and subject to §§ 2101 et seq. of Title 3, known as “Uniform Administrative Procedures Act of the Commonwealth of Puerto Rico. ”
(c) Hold public and administrative hearings, summon witnesses, require the presentation of books and documents pertaining to any investigation needed for the purposes of this part, and take the oath of those witnesses appearing before it.
History —Aug. 30, 1991, No. 83, § 3.05.
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—Access to the work of other agencies

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 §§ 5051–5058 of this title. The Planning Board and the Permit Management Office are also directed to notify the Municipal Revenue Collection Center as to changes in zoning, segregation and construction.
History —Aug. 30, 1991, No. 83, § 3.06.
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—Judicial orders and writs

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.
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—Review of the appraisal of real property; unappraised property

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 to the valuation norms in effect at the time the appraisal is reviewed.
Regarding unappraised property, the Center, in its continuous obligation to maintain the cadastre, classification and appraisal of real estate up to date, must appraise:
(a) All property that has not been appraised by the date of approval of this act;
(b) all new construction;
(c) all unappraised substantial improvements to, or reconstruction of real property that has been appraised before;
(d) segregation and parceling pending processing on the effective date of this act, as well as those authorized thereafter.
The classification and appraisal of real property described in the appraisals provided by subsections (a), (b), (c) and (d) of this section shall be performed under the standards of accuracy and scientific appraisal details adopted by the Secretary of the Treasury that are being applied and are in effect on the date of approval of this act. The regulations, rules and procedures adopted to such effects by the Secretary of the Treasury shall remain in effect and shall only be amended, repealed or substituted by the Governing Board of the Collection Center after complying with the conditions and procedures provided in § 5052 of this title. It being understood that in the case of real estate subject to timeshare or vacation club regimes under §§ 1251 et seq. of Title 31, the appraisal of said real property shall not take into consideration the timeshare or vacation club rights constituted thereon.
The levy, notice and collection of taxes corresponding to the property indicated in subsections (a) and (b) of this section, shall only be retroactive for five (5) years from the date said property was appraised.
In the case of the properties indicated in subsection (c) which constitute the taxpayer’s main residence, the levy, notice and collection of the corresponding tax shall be prospective from the date the appraisal is performed.
History —Aug. 30, 1991, No. 83, § 3.08; July 17, 1998, No. 128, § 1.
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—Appraisal and Collection Districts

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 to the Municipal Revenue Collection Center Act, §§ 5801 et seq. of this title.
History —Aug. 30, 1991, No. 83, § 3.09.
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—Books, blank forms and instructions; designation, powers and duties of the agents

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 and as instructions for the agents and other officials charged with the obligation for appraising or revising the appraisal of the property, and to cause the preparation of complete forms for the appraisal of every kind of property which is, or could be subject to taxes under the laws of Puerto Rico to which may be added the interrogations deemed convenient for obtaining a complete disclosure of all said property. In order to carry out the appraisal, revision, inspection and collection efforts, the Collection Center shall designate agents, officials or representative which shall have and exercise the powers which correspond to such agents, officials and representatives, subject to the Municipal Revenue Collection Center Act, §§ 5801 et seq. of this title. When so ordered by the Collection Center, said agents, officials or representatives, shall serve judicial warrants, execute attachments and take charge of the general inspection of the foreclosure and sale of the property of delinquent taxpayers in the manner determined by this part. They shall also assist the Center’s employees, public agencies, and any financial institutions and auditing and credit cooperatives that have a tax collection agreement with the Center regarding the collection of taxes. They shall also have free access to the files of the property registrars, and be responsible for any other duties assigned to them by the Collection Center.
The agents charged with the property appraisal by order of the Collection Center shall have among their powers: the power to enter any property after due notice to the owner or his/her representative, for the purpose of taking the necessary steps to appraise said property or an adjoining property; to demand from the owner or person in charge of a property the presentation of existing maps or documents in their possession which may be necessary or useful for measuring or appraising of said property. when the owner or person in charge of the property who has been previously notified, refuses to allow the entry of the agent designated by the Collection Center without just cause, he/she or said agent may make an appraisal on his own initiative that shall have the same value and stature as any other appraisal. In this case, the Collection Center may also obtain from the Court of First Instance the necessary judicial order that will allow entry to the property, pursuant to § 5056 of this title.
History —Aug. 30, 1991, No. 83, § 3.10.
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 whether the owner of the object or machinery is the owner of the structure, or if the owner of the building or other object resting on the land is the owner of the land, and without considering other aspects such as the intention of the parties in contracts which affect said property or other aspects which are not objective conditions of the property itself in the manner in which the same is attached to the building or the land and which help in the objective classification of the property itself as personal or real property.
Personal property shall include said machinery, containers, instruments or devices not adhered to the building or the land in a way which indicates permanence; grazing cattle, money, whether in the possession of the owner or another person or deposited in some institution; bond, shares, credit certificates in non-incorporated syndicates or association; copyrights, trade marks, franchises, concessions, and all other matters and things susceptible to being private property, not included in the meaning of the phrase “real property”, although that shall not include credits in checking accounts, savings accounts, fixed rate deposits, notes or other personal credits.
For the purposes of tax assessments, the telephone switchboards, telephone devices, personal property acquired through lease contracts which are essentially equal to sales contracts of any person who operates or provides any telecommunication services in Puerto Rico shall be deemed to be personal property, and the external plant used for line telecommunication and personal telecommunication services, including, but not limited to the poles, aerial and underground telecommunication lines, towers, antennas and the central offices used for line telecommunication services and personal telecommunication and the public telephones owned by any person who operates or provides any telecommunication service in Puerto Rico shall be deemed to be real property. The rights of way owned by a person engaged in telecommunication services shall not be deemed to be real property for the purposes of this part and therefore, shall be exempted from the payment of the taxes levied by this part.
History —Aug. 30, 1991, No. 83, § 3.11; June 24, 1998, No. 95, § 4.
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 partnership

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, boats and launches, except when these are exempt from taxes pursuant to § 5151(i) of this title. In the event that the established partners have their businesses in two or more appraisal districts, they shall be subject to the payment of taxes in each of said locations or offices, in proportion to the property they have in each district. When several partners are thus jointly subject to the payment of taxes, each partner shall be responsible for the total payment thereof.
History —Aug. 30, 1991, No. 83, § 3.12.
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 possession of an individual who is not the owner

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 property is located under the name of its true owner, except that in those cases in which the true owner of said property is domiciled outside Puerto Rico and has no representation or office in Puerto Rico, said property shall be appraised in the name of the person or entity in possession of said property. Personal property shown to have entered Puerto Rico from outside Puerto Rico for the purpose of being manufactured or assembled or worked on in any other way, shall be exempt from payment of property taxes if it is shown that once it is manufactured or assembled in any way, it is sent outside Puerto Rico. The Collection Center is hereby authorized to return the taxes collected on the merchandise referred to in this section, pursuant to the laws in effect on the matter, although without discretion, as soon as it is shown that the aforesaid has been sent outside Puerto Rico, as provided above.
History —Aug. 30, 1991, No. 83, § 3.13.
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 manufacturer, the merchant or the dealer

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 of said manufacturer, merchant, or dealer, should they keep an acceptable accounting system which clearly and exactly includes periodic inventories for said year. However, if the balance of the inventories includes the amount paid on account of the sales and use tax, the amount corresponding to the payment of such tax shall be reduced. For valuation purposes, the inventory valuation method known as “LIFO” (last-in/first-out) is not an acceptable accounting method for purposes of this subtitle. If the accounting system does not clearly and exactly reflect the periodic inventories during said year, or in the event that said manufacturer, merchant, or dealer does not keep any accounting system whatsoever, the determination of the annual average inventory of such manufacturer, merchant, or dealer shall be made according to the method which clearly reflects its value and the value of the inventory on the date of the valuation for the computation of the tax as established by this subtitle, in which case, the annual average cost for inventory will represent the cost of replacement or reproduction for the dealer during the year immediately preceding that of the date of appraisal, but not its retail sale price. The above shall be subject to the non-limitation of the ways in which to clearly and exactly determine the taxpayer’s average inventory.
History —Aug. 30, 1991, No. 83, § 3.14; June 30, 2013, No. 40, § 3.
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; deposited with government official; reputed to belong to the Commonwealth; owner unknown

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 to said employee, who shall dispose of an amount of it enough to cover the payment of the taxes imposed thereon, unless said taxes are paid by some person who possesses, acquires or claims any right or title to it, or share in it, in which case, and in regard to the amount paid, said payment shall constitute a lien on the property and shall give the person who made it a prior claim over any other creditor, except the Commonwealth of Puerto Rico. All property generally known to belong to the Commonwealth of Puerto Rico, shall be appraised in the name of the usufructuary, if any, by said appraisal shall not diminish the right or title that the Commonwealth of Puerto Rico has on any other property of said usufructuary. If the owner or claimant of a property appraised in the name of another person is unknown, the appraiser will evaluate and appraise said property making an appropriate description of the aforesaid on behalf of “owner unknown.”
History —Aug. 30, 1991, No. 83, § 3.16.
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 personal property; on whose behalf shall it be appraised

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 other stock, and the machinery used in certain branches of manufacturing or in any industry or business, including among said machinery that which has been leased and is being used through an agreement in which the payment of a fee is stipulated, equine and any other type of livestock, and any other personal property which is permanently located in a municipality, shall be assessed for the levying of taxes in the name of its respective owners or of the person who, as provided in this part, is liable for the taxes of this part in the municipality where such property is located. The shares of banks that do business in Puerto Rico shall be assessed and charged to their owners in the municipality in which said banks are located, in the manner provided below, and the personal property consisting of telephone devices, special telephone equipment, tools and instruments, automobile repair equipment and any other personal property that although located in Puerto Rico, the municipality where they are located cannot be identified, and that are owned by a person who operates or provides any telecommunication services in Puerto Rico, shall be assessed and charged to their owners and the assessed valuation shall be distributed among the municipalities according to the formula provided below. Said distribution rule shall not apply to the personal property owned by a person who only operates or provides long distance intrastate and interstate telephone services in Puerto Rico.
History —Aug. 30, 1991, No. 83, § 3.17; June 24, 1998, No. 95, § 5.
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 declare unappraised assets; penalty

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 abovementioned report shall incur a misdemeanor, and upon conviction shall be sanctioned with a fine of five hundred dollars ($500) or imprisonment for six (6) months, or both penalties, at the discretion of the court.
History —Aug. 30, 1991, No. 83, § 3.19.
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, the preceding statement contains a full, true and complete list of all the properties that l have or own (or that l own in partnership or that I have in my possession as depositary, administrator, tutor or guardian of an insane person, or as an agent) in the Municipality of ________ and that all of said property has been described fully and equitably, and that its true value and condition has been declared, and than all questions asked regarding said property have been answered fully and truthfully; that in no case have I sought to induce said appraiser to err with respect to the quantity and quality of said assets; that have not, directly or indirectly, converted or changed any part of my property for another which is tax exempt, nor for securities of any type, for the purpose of evading their appraisal for the payment of taxes. _______________ Signed and sworn [before] me on this ___ day of ___, 19 __. _______________ Appraiser”
History —Aug. 30, 1991, No. 83, § 3.20.
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; notification; appeal by the municipality

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 Collection Center shall notify within thirty (30) calendar days its resolution in writing with a description of the appraised property to the mayor of the municipality in which the same is located, and if several municipalities are involved, to the mayor of each one of such municipalities. Provided, That the Collection Center shall not be bound to notify the increase in the appraised value of a property with regard to the appraisal of the property as of January 1, 2009, January 1, 2010, and January 1, 2011, pursuant to the provisions of § 5051 of this title. Said increase in the appraised value of the property shall appear in the notice of the tax levy issued by the Collection Center pursuant to §§ 5076 and 5077 of this title.
Any municipality not in agreement with the appraisal notified by the Collection Center may request an administrative review as to its mathematical correction and accuracy. If the municipality still does not agree once the administrative review is issued, it may petition a review of the administrative decision before the Court of First Instance, in the manner, within the term and upon prior compliance of the requirements provided by law.
History —Aug. 30, 1991, No. 83, § 3.21; Aug. 28, 1998, No. 260, § 1; Mar. 9, 2009, No. 7, § 61; July 10, 2009, No. 37, § 31.
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 appraisal; penalties; void appraisals

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 tax list for said years, proceeding to the collection of the corresponding taxes as well as to the collection of the interest and penalties accrued for not having paid said taxes on time, which it shall do in the same way in which it collects the other taxes prescribed in this part. However, if the appraisal and levy of taxes on said property has been omitted and its owner is not guilty of that omission, it shall be the duty of the Collection Center to fully condone the penalties thereon. In every case in which real property has been appraised, for one or several fiscal years, but the appraisal has been made in the name of a person other than the true owner or possessor of said property, or made in such a way as to be void, the Collection Center shall cancel said appraisal, remove it from the tax lists and withdraw and cancel the corresponding tax receipts, and shall then proceed to perform a new appraisal of said property and correct the tax lists accordingly, as well as to collect the still pending taxes corresponding to the aforementioned new appraisal, as provided in this section for the appraisal and collection of taxes on real property that has not been mistakenly appraised. Likewise, it shall be the duty of the Collection Center to condone interest, fines and penalties when the taxpayer has not been advised as to the appraisal and the tax levy.
History —Aug. 30, 1991, No. 83, § 3.22.
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 return the appraisal return; penalty

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, or both penalties, at the discretion of the court.
History —Aug. 30, 1991, No. 83, § 3.23.
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 upon declaring and valuating undeclared property

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, under oath or affirmance.
History —Aug. 30, 1991, No. 83, § 3.24.
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 affirmance

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.
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 the Collection Center; tax levies; service thereof

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 at least one daily newspaper of general circulation in the Commonwealth of Puerto Rico within the term of ten (10) days following the date on which it remits the corresponding notices to the various Regional Centers and their authorized representatives. The Collection Center shall also mail a notice of the real property taxes to each taxpayer. At its discretion, the Collection Center may use additional means to give this notice to the public. No other notice of the tax levied shall be necessary, and with regard to the payment thereof, as provided in § 5091 of this title, the publishing of the notices provided herein, as provided herein, shall constitute ample notice of the tax levied with regard to each taxpayer. When in the course of the fiscal year, in isolated cases, new, additional or substitute statements are issued, which for any reason, other than those cases specified in § 5077 of this title, could not be issued at the beginning of the fiscal year, it shall be necessary to give public notice thereof in a daily newspaper of general circulation in the Commonwealth of Puerto Rico, and notify the taxpayer at the last address appearing in the records of the Collection Center. In these cases, publishing the notice and mailing the same to the last address of the taxpayer appearing in the records of the Collection Center, shall be sufficient notice of the tax levied.
History —Aug. 30, 1991, No. 83, § 3.26; Aug. 6, 1992, No. 45, § 8; Aug. 27, 1998, No. 258, § 1.
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; notification; review

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 taxpayer of the appraisal and the tax levied by mailing said notice by regular mail, addressed to the taxpayer at the last address appearing in the records of the Collection Center. This notice, together with its publication, shall constitute full notice to each taxpayer of the tax levied, and the taxpayer shall be bound to pay the tax in the manner and within the term provided in § 5091 of this title. The taxpayer may challenge the tax thus levied and notified as provided in this part; Provided, That the Collection Center shall not be bound to notify the increase in the appraised value of a property with regard to the appraisal of the property as of January 1, 2009, January 1, 2010, and January 1, 2011, pursuant to the provisions of § 5051 of this title. Said increase in the appraised value of the property shall appear in the notice of the tax levy issued by the Collection Center pursuant to §§ 5076 and 5077 of this title.
History —Aug. 30, 1991, No. 83, § 3.27; Aug. 6, 1992, No. 45, § 8; Aug. 27, 1998, No. 258, § 2; Mar. 9, 2009, No. 7, § 62; July 10, 2009, No. 37, § 32.