Por la presente se releva a todo contribuyente que, en un término de ciento veinte (120) días a partir de la vigencia de la orden administrativa que emita el CRIM para implantar este capítulo, pague las contribuciones sobre una o más propiedades inmuebles por él adeudadas al CRIM, del pago de todos los intereses, recargos y penalidades acumulados sobre las contribuciones así pagadas y hasta la fecha del pago de las mismas; excepto aquellos intereses, recargos y penalidades acumulados en casos de fraude y aquellas deudas pertenecientes al año económico 2010-2011.
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