Si la exención contributiva cesare en o después del primero de enero pero en o antes del 30 de junio de cualquier año, el edificio quedará sujeto a la imposición y pago de contribuciones sobre la propiedad por el año fiscal que comience el primero de julio siguiente. Cuando esto ocurra, el Centro de Recaudación procederá inmediatamente a tasar el edificio al primero de enero inmediatamente anterior y a expedir los recibos correspondientes en la forma que determina la ley.
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