ARTICLE 26. The Rustic Property Tax will be caused on the cadastral value of the rustic properties according to the following rates: A). 1.7777 per thousand per year if they are exploited by their owner. B). 3.3615 per thousand per year if they are not exploited by their owner. In no case will the annual property tax be less than three times the daily value of the Unit of Measurement and Update. ARTICLE 27.- The Tax on Ejidal Property shall be adjusted to the relative provisions of the Agrarian Law and of this Law. ARTICLE 28. The Tax on processing plants and metal establishments of any kind, will be caused on the value of the farm and facilities at a rate of 2.8330 per thousand. ARTICLE 29. The Property Tax on urban property will be caused: a). At a rate of 1.15331 per thousand on the cadastral value of the properties used exclusively for the use of a house, provided that the owner lives there; in this case, the second paragraph of subsection c) of this Article does not apply. b). A ratio of 3.0663 to a thousand on the cadastral value of the properties used a different use than that of the taxpayer’s house. c). At a rate of 6.1326 per thousand on the cadastral value of unbuilt or vacant properties, increasing annually by 0.6132 per thousand until a building is not built. The rate will not exceed 12.2652 per thousand. d). At a rate of 3.0663 per thousand per year on the cadastral value of unbuilt or vacant properties, located in subdivisions or in legally authorized 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. e) At the rate of 2,2997 per thousand on the cadastral value of the properties destined for the rental of house rooms and those for mixed use, mixed use is understood to be that which is destined for house rooms and any other provided by the Law simultaneously. When it is impossible to delineate the surface used for a specific use from those described in paragraphs a), b), c) or d) above, the rate corresponding to this paragraph will be applied additionally. It will be considered vacant lot, one that having constructions, these represent less than 50% of the cadastral value of the land. In no case will the annual property tax be less than once the daily value of the Unit of Measurement and Update. ARTICLE 30. The property tax will be covered in the corresponding collecting offices in accordance with the following provisions: I. On Urban and Rustic Property and beneficiation plants, metallurgical establishments, for two months in advance in the first ten days of the months of January, March, May, July, September and November. If the annual tax is equal to once the daily value of the Unit of Measurement and Update, it must be covered in a single installment within the month of January of the corresponding year. II. On the Ejidal Property, upon receiving payment for its products. III. Only in the event that a leased, loaned, unoccupied property, intended for commerce, industry and other similar use, becomes fully inhabited by its owner, the tax rate set by Article 29 may be changed, even a). The new rate will take effect from the two months 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, February, March and April of each Fiscal Year, will have the right to a reduction of up to 20% authorized by the Los Cabos Town Hall of the total annual amount of the Tax. The advance payment of the Property Tax does not prevent the collection of differences that must be made by the corresponding Collection Office, due to changes in the tax bases, alterations or variations in the tax quotas. When the delimitations of cadastral colonies and street values are modified, or the cadastral values set according to the law, they will take effect and will come into force as of the day following their publication in the Official State Gazette. The lack of timely payment will generate the surcharges at the rate determined by the Law on the matter. ARTICLE 31. When the property is built with various departments owned by different people, who are also co-owners of the land on which the building is built, as well as its stairs, corridors, gardens, dividing walls, floors and other services and facilities, The Cadastre Office will determine, in accordance with the applicable legislation and regulations, the cadastral value that corresponds to each one and this will come into effect from the month following the date on which the Deed of Incorporation of the Condominium. If it is constituted without the construction being completed, the tax will continue to be levied on the total value of the land and will be paid by the people who constituted it. In these cases, the base will be applied to each of the departments, offices or commercial premises from the month following the date of their completion or the date they are occupied without being completed; and each property, department, office or premises will be registered separately.