P.R. Laws tit. 13, § 202
(a) There is hereby exempted [up] to and including fiscal year 1968—69, from all kinds of taxes and imposts, the institution known as the “San Lucas Episcopal Hospital”, including all taxes to be levied on lands, buildings, annexes, residences for the personnel, now existing or to be constructed in the future, including all the personal property as well as the equipment and instruments used in said San Lucas Episcopal Hospital.
(b) The Secretary of the Treasury is hereby directed not to levy any tax which on the date of the approval of this act has not been levied.
(c) The exemption referred to in subsection (a) of this section is granted subject to the compliance of the requirement that the San Lucas Episcopal Hospital would have established and maintained and establishes and maintains a department to render dispensary, emergency and hospital services to the indigent. The San Lucas Episcopal Hospital as a condition to maintain the exemption herein provided, shall render annually to the Secretary of the Treasury, not later than the first day of February a written report of its operational activities and on the services rendered to the indigent.
History —May 29, 1968, No. 61, p. 102, §§ 1—3.