Los respectivos gobiernos municipales podrán aprobar ordenanzas que eximan del pago de contribuciones sobre la propiedad mueble e inmueble de la imposición de arbitrios de construcción y del pago de patentes municipales para incentivar construcciones, mejoras, adquisición de maquinaria y equipo para proyectos de rehabilitación o negocios que se establezcan o desarrollen al amparo de las disposiciones de este capítulo en los centros urbanos.
Cada municipio podrá establecer el monto, la duración de la exención correspondiente, y las condiciones para su concesión y disfrute con el propósito de atraer el desarrollo del proyecto de revitalización al centro urbano y lograr los objetivos de este capítulo.
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