(a) El contribuyente deberá haber efectuado el pago de la contribución sobre la propiedad mueble y la propiedad inmueble correspondiente al año económico 2009-2010 (deuda corriente) y deberá certificar al CRIM su compromiso de pagar dentro del término establecido en las secs. 5001 et seq. de este título, la contribución sobre la propiedad mueble y la propiedad inmueble correspondiente al año económico 2010-2011.
(b) El contribuyente deberá haber efectuado los pagos de la nueva contribución especial sobre la propiedad inmueble impuesta bajo la sección 3701 de la Ley Núm. 120 de 31 de octubre de 1994, sobre todas sus propiedades inmuebles residenciales y sobre todas sus propiedades inmuebles no residenciales, independientemente de cómo sean denominadas, utilizadas en cualquier actividad para la producción de ingresos o en cualquier industria o negocio.
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