Se le impone el pago de una contribución especial de cincuenta dólares ($50) por cuerda a todo predio de terreno dentro de la reserva agrícola, según delimitada en la Resolución de Zonificación Especial, señalada en la sec. 7031 de este título.
Dicha contribución especial será notificada y cobrada por el Centro de Recaudaciones de Ingresos Municipales, de la misma forma en que se cobra la propiedad inmueble.
Todo predio de terreno dentro de la reserva agrícola del Valle de Lajas, identificado como propio para uso agrícola que sea dedicado a una actividad agrícola intensa, en por lo menos el veinticinco por ciento (25%) de la cabida total de la finca, y en un incremento de un veinticinco por ciento (25%) cada tres (3) años subsiguientemente, a partir de los cinco (5) años de la aprobación de esta ley, estarán exentos del pago de la contribución especial impuesta en el párrafo anterior.
Para poder acogerse a la exención antes establecida, la actividad agrícola intensa requerida deberá ser certificada por el Departamento de Agricultura de Puerto Rico.
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