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—Generally

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 scientifically accurate and detailed that adequate and equitable property valuation rates may be set for tax purposes.
Provided, however, That the external plant used for line telecommunication services, including but not limited to, the poles, aerial and underground telecommunication lines, towers, antennas and the central offices used for such purposes, located in Puerto Rico, owned by a person who operates or provides any line telecommunication services in Puerto Rico, shall be assessed on the basis of one hundred eighty eight dollars ($188) for each voice channel installed, even though not in service. It is also Provided, That the external plant used for personal cellular telephone telecommunication services, and the central offices used to provide such services located in Puerto Rico owned by a person who operates or provides any personal cellular telephone telecommunication services in Puerto Rico, shall be assessed on the basis of three thousand dollars ($3,000) for each voice channel installed, even though not in service.
It is further Provided, That the external plant used for personal beeper telecommunication services, and the central offices used to provide such services located in Puerto Rico owned by a person who operates or provides any personal beeper telecommunication services in Puerto Rico, shall be assessed on the basis of eleven thousand ($11,000) for each personal beeper telecommunication frequency. The unit appraisal values indicated herein for the external plant and the central offices used for line telecommunication services, personal cellular telephone telecommunication and for beepers, may be revised, increased and reduced by the Collection Center from time to time, but never more frequently than every five (5) years. The central offices and external plant used for long distance intrastate and interstate telecommunication services, owned by a person who only provides long distance intrastate and interstate telecommunication services, shall be appraised by the Collection Center pursuant to the valuation and appraisal norms established by the Collection Center pursuant to the first sentence of this paragraph.
Furthermore, the Collection Center is hereby empowered to execute written final payment agreements or commitments with any person with regard to the responsibility of said person, or of the person in whose behalf he/she acts, for the payment or repayment of the principal, interest, surcharges and penalties on the real property taxes levied by this part corresponding to any taxable year.
The total appraised value of property located in the municipality to be certified by the Municipal Revenues Collection Center shall be the appraised value determined pursuant to the provisions of this part and that is used to calculate the taxes assessed thereon, multiplied by ten (10).
History —Aug. 30, 1991, No. 83, § 3.01; Feb. 15, 1996, No. 9, § 2; June 24, 1998, No. 95, § 3; Mar. 9, 2009, No. 7, § 59; July 10, 2009, No. 37, § 29; July 2, 2012, No. 132, § 1.