(a) Intangible y tangible.— Cuando se refieran a propiedad, significan incorpórea y corpórea, respectivamente.
(b) Interés en propiedad.— Significa derecho de naturaleza real sobre propiedad.
(c) Propiedad personal.— Significa propiedad mueble.
(d) Bienes raíces.— Significa propiedad inmueble y derechos reales sobre la misma, y arrendamientos de propiedad inmueble que han sido inscritos en el Registro de la Propiedad.
(e) Gravamen estatutario.— Significa una preferencia o prelación creada por las secs. 1 et seq. del Título 31 o el Ap. I del Título 10, u otra ley.
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