Aquellos solares edificados, incluidos en las secs. 5172 a 5179 de este título, en que la edificación afectada esté siendo utilizada por su dueño como vivienda propia, o que esté produciendo rentas, quedarán exentos de toda contribución sobre la propiedad en cincuenta por ciento (50%) del valor de tasación para fines contributivos sobre el solar y la edificación, mientras dure la imposibilidad legal de construir que motiva la exención. Excepto por las estructuras multipisos de nueva construcción dedicadas exclusivamente al negocio de estacionamiento de vehículos, las propiedades que produzcan rentas por estar utilizándose como solares para la venta de vehículos de motor nuevos o usados o como áreas de estacionamiento de vehículos, no serán elegibles para los beneficios de la exención aquí propuesta.
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