Article 31.- The Property Tax on urban property will be caused: I. A ratio of 2 to a thousand per year on the cadastral value of the properties totally destined by the taxpayer for his own house. II. A ratio of 2.5 to a thousand on the cadastral value of the properties destined for a use other than that of the taxpayer’s house. III. At a rate of 11 per thousand on the cadastral value of the unbuilt or vacant properties, increasing annually by 2 per thousand; as long as a building is not built. The rate will not exceed 52 per thousand. IV. A ratio of 5.5 to a thousand per year on the cadastral value of the unbuilt or vacant properties, located in legally authorized subdivisions or urban developments; as long as said properties are not transferred to third parties; promised for sale, with reservation of title or that are the subject of any other similar preparatory legal act or transfer of ownership. This provision will not be applicable to unbuilt or vacant properties that are the product of a common division, merger or re-notification. A vacant lot will be considered to be one that, having buildings, will represent less than 50% of the cadastral value of the land, as long as it is not inhabited by the owner, nor is it intended for a different use. In no case shall the annual property tax on urban property be less than 3 times the value of the Unit of Measurement and Update. Article 32.- The Rustic Property Tax will be caused on the cadastral value of the rustic properties according to the following rates: 2.00 per thousand per year if they are exploited by their owner. 2.5 per thousand per year if they are not exploited by their owner. In no case will the annual Property Tax on rustic property be less than three times the value of the Unit of Measurement and Update. Article 33.- The tax on Ejidal Property, will be caused on the cadastral value of the properties endowed for their agricultural, livestock, commercial, industrial or tourist use, according to the following rates: I. 2 per thousand per year if they are exploited by the holder of the agrarian rights; II. 2.5 per thousand per year if they are not exploited by the holder of the agrarian rights, and III. The Ejidal Lands that have been subject to parcels and that are adjacent to the Federal Maritime Terrestrial Zone, at the time the transfer is made to the second owner, the cadastral values of the closest population center will be applied and that have lands with the same characteristic of bordering with the Federal Zone, the rate of 5 per thousand will be applied to them. In no case will the annual Property Tax on ejido property be less than three times the value of the Unit of Measurement and Update. Article 34.- The Property Tax will be covered in the corresponding Collection Offices: I. On urban, rustic, ejidal property and beneficiation plants, metallurgical establishments, for two months in advance in the first 10 days of the months of January, March, May, July, September and November. If the annual tax is equivalent to 3 times the value of the Unit of Measurement and Update in the case of rustic property, urban property and ejido property, it must be covered in a single exhibition within the month of January of the corresponding year; II. The City Council may decide that another instance other than the municipal one collects the property tax, in installments on a monthly and / or bimonthly basis, in which the corresponding to the twelfth and / or sixth part of the annual amount resulting from the rate set in this Law, according to the cadastral value; Such payments will be made within the first 10 days of each month. For the purposes of the previous paragraph, the City Council must previously agree with the taxpayers the payment of this tax obligation; III. Only in the event that a property leased, loaned, unoccupied, intended for commerce, industry or other similar use, becomes fully inhabited by its owner, may it be changed at the tax rate set by Article 31, fraction I. The new rate will take effect from the two-month period following the one in which the deceased submits the request in writing; IV. Taxpayers who pay the Property Tax for the year, in a single installment, within the months of January and February of each fiscal year, will have a 10% discount and in that case they will not cause surcharges for the first two months, and V. When the delimitations of cadastral neighborhoods, street values, rates and cadastral values set according to the Cadastral Law for the Municipalities of the State of Baja California Sur are modified, and they will enter into the terms of the Decree approved by the H. Congress of the State of Baja California Sur and published in the Official Gazette of the State of Baja California Sur. The lack of timely payment will generate the surcharges determined by the tax laws.