Se le concederá una exención del pago de contribuciones sobre la propiedad a aquellas propiedades de cinco (5) cuerdas o más en la zona cárstica que se destinen exclusivamente a bosques auxiliares creados al amparo de las secs. 191 et seq. de este título, conocidas como “Ley de Bosques de Puerto Rico”, y que sean gravados por un período no menor de cincuenta (50) años con una servidumbre de conservación inscrita en el Registro de la Propiedad que garantice la protección del área y que cumpla con un plan de manejo aprobado por el Programa de Patrimonio Natural del Departamento de Recursos Naturales y Ambientales. El Departamento de Recursos Naturales y Ambientales certificará al Centro de Recaudaciones de Ingresos Municipales la inscripción de la servidumbre de conservación y notificará cada cinco (5) años el cumplimiento del propietario con el plan de manejo mencionado anteriormente.
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