(a) Toda propiedad que no haya sido tasada a la fecha de aprobación de esta ley;
(b) toda nueva construcción;
(c) las mejoras o reconstrucciones sustanciales no tasadas, realizadas a una propiedad inmueble que haya sido tasada anteriormente;
(d) las segregaciones y lotificaciones pendientes de procesar a la fecha de aprobación de esta ley, así como las que se autoricen a partir de ésta.
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