En igual forma quedarán exentos de toda contribución sobre la propiedad en cincuenta por ciento (50%) del valor de tasación para fines contributivos aquellos solares que no se encuentren edificados y que estén produciendo rentas, afectado por los planos o mapas oficiales o por los planes o programas recomendados por la Junta de Planificación antes mencionados, si de llevarse a cabo el proyecto indicado en éstos no se pueda construir en el remanente del solar, por impedirlo los reglamentos de planificación. Esta exención se reconocerá 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, los solares que produzcan renta por estar utilizándose para las ventas de vehículos de motor nuevos o usados o los solares que se estén utilizando como áreas de estacionamiento de vehículos, no serán elegibles para los beneficios de la exención aquí propuesta.
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