2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 231 - Citizen Participation (§§ 4751 — 4764) › § 4759 - Associations—Special requirements

The following agreements shall also be made at the association’s general assembly but with the affirmative vote of at least seventy-five percent (75%) of the owners of properties located in the zone, in the case of residential improvement zones, and seventy-five percent (75%) of the appraised value of all real property in the district’s area, in the case of commercial improvement districts:
(a) Authorization for the municipality to impose a special tax on all real property located within the zone or district, which would be in addition to any other tax imposed by law, for the development of works or improvements of benefit to the entire zone or district;
(b) the project or works to be defrayed with the proceeds of said tax;
(c) the tax rate to be imposed;
(d) the term for which the special tax will be imposed.
Once the association’s general assembly approves a resolution authorizing the imposition of a special tax, the Board of Directors shall remit a duly certified notification, to the Municipal Legislature no later than five (5) days from its date of approval. The certification shall contain the date, time and place of the general assembly, the number of property owners who are members of the association who were present, and the number of votes for, against and abstentions.
The ordinance passed by the Municipal Legislature imposing a special tax must clearly establish the tax rate, the area or zone that will be subject to the payment thereof, the fiscal year in which it will become effective, the length of time for which it will be imposed and collected, and any other necessary provisions.
Once said ordinance becomes effective, all real property within the zone or district covered by it, without any exception whatsoever, shall be subject to the special tax thus imposed, and the property owners of the zone or district in which the capital works or improvements are to be carried out shall be bound to pay the tax, regardless of whether they were in favor or not of performing the capital works or improvements to be financed by said special tax.
The special tax shall be established by ordinance and shall not exceed two percent (2%) of the appraised value of the property in the case of residential improvement zones and four percent (4%) in the case of commercial improvement zones, as reflected in the files or records of the Municipal Revenues Collection Center.
The Secretary of the Legislature shall remit a certified copy of the ordinance that imposes the special tax, to the municipal Revenues Collection Center so that it can proceed to levy, notify and collect the special tax and remit it to the association. The provisions applicable to property tax, with the exception of the discount for prompt payment, dates and penalties, will be applicable to the special tax provided herein.
The special rates will be collected in the same way that property taxes are, and their proceeds shall constitute an encumbrance imposed by law with respect to property taxes.
Revenues resulting from the special tax will be used solely to defray the construction cost of the public improvement work for which it was imposed or to redeem the loan contracted to carry out that work.
Property owners may, if they so desire, pay in one lump sum in advance, the total amount of the tax for the number of years for which it was imposed, and the association may grant them, in return, the discount it deems appropriate, which must be identical for all taxpayers.
History —Aug. 30, 1991, No. 81, § 16.010.