La exención concedida por las secs. 5172 a 5179 de este título será efectiva comenzando el 1ro de enero del año en que la propiedad quedó total o parcialmente afectada según lo dispuesto en la sec. 5172 de este título, si la fecha de afectación ocurre antes del primero de julio de cualquier año, y perdurará durante todo el tiempo en que se mantenga en las condiciones que motivaron la exención debiendo cumplir además con las disposiciones de la Ley Núm. 46 de 26 de junio de 1987 para cualificar para la exención contributiva a propiedades afectadas por planos o mapas oficiales y los planes y programas de la Junta de Planificación.
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