Estarán exentos de tributación para la imposición de contribuciones por el término que se fija en la sec. 5195 de este título, los terrenos hasta un conjunto total de doscientas (200) cuerdas, poseídas en cualquier concepto legal, dedicadas por un agricultor al cultivo de café sembrado al sol para recogerse con mallas; al cultivo de café a la sombra bajo manejo intensivo, según las recomendaciones del Departamento de Agricultura; tabaco; farináceos; frutas; hortalizas; [Gandules]; arroz y caña de azúcar. El límite mínimo y máximo de terrenos dedicados a cada cultivo, con derecho a la exención concedida por las secs. 5192 a 5200 de este título, se establece en la siguiente forma:
El área total a la cual se concederá exención contributiva bajo las disposiciones de las secs. 5192 a 5200 de este título no excederá de 130,000 cuerdas.
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