(a) Al gravamen fiscal que garantiza las deudas contributivas morosas transferidas conforme a los términos de la sec. 5924 del Título 21;
(b) al gravamen relacionado con las contribuciones sobre la propiedad impuesto por las secs. 5001 et seq. del Título 21, conocidas comos “Ley de Contribución Municipal sobre la Propiedad de 1991” o cualquier ley sucesora o relacionada, y
(c) a cualesquiera gravámenes constituidos antes de la vigencia de esta ley. Este gravamen legal tácito de cargos por beneficios recibidos sólo garantizará el pago de los cargos por beneficios descritos en la resolución. En caso de que un proyecto de infraestructura financiado mediante cargos por beneficios no se lleve a cabo, la entidad deberá devolver a los dueños de las propiedades inmuebles dentro del distrito de mejoramiento especial las cantidades que éstos hayan pagado a cargos por beneficio.
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