2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5214 - Taxes in jeopardy—Appraisal

(a) Should the Collection Center at any time believe that the collection of the tax levied by this title will be compromised by a delay or find that the taxpayer intends to remove his/her properties from the jurisdiction of the Commonwealth of Puerto Rico, or conceal his properties in Puerto Rico, or perform any other act which tends to impair or partially or totally annul the collection of the taxes corresponding to any year, it will proceed to immediately appraise the taxes and deficiencies and notify and demand payment thereof along with all interest, penalties, additional amounts, and additions to the tax provided by this chapter, regardless of the provisions of § 5206(f) of this title.
(b) Bond to suspend collection.— When a tax or deficiency is appraised pursuant to subsection (a) of this section, within ten (10) days following the notice and requirement for the payment thereof by the Collection Center, the taxpayer may obtain the suspension of the collection of all or any part of the total appraised herein by posting a bond with the Collection Center, for that amount (not greater than the amount with regard to which the suspension of the collection has been requested plus interest thereon computed for the term of one additional year at ten percent (10%) per annum) and with the surety the Collection Center may deem necessary. Said bond shall answer for the payment of that part of the total the collection of which has been thereby suspended, and which is not reduced:
(1) By a final determination of the Collection Center regarding the deficiency should the taxpayer not appeal said final determination before the Court of First Instance, or, if having appealed, the Court pronounces judgment declaring itself without the power to consider the matter once the judgment is final, or
(2) through a final judgment of the Court of First Instance on its merits.
(c) Bond under § 5206 of this title.— When an appeal is made to the Court of First Instance against the final determination of the Collection Center concerning a deficiency appraised according to subsection (a) of this section, the taxpayer shall not have to post the bond required by subsections (b) and (c) of § 5206 of this title, if in the judgement of the Collection Center or of the Court the bond posted under subsection (b) of this section secures the litigated tax until complete payment is made thereof.
(d) Deficiency determined by the Court of First Instance.— Should an appeal be made to the Court of First Instance against the final determination of the Collection Center about a deficiency appraised under subsection (a) of this section, then, as soon as the amount that should have been appraised is determined by the final judgment of the court, any unpaid amount the collection of which has been suspended by the bond shall be collected through a notice and requirement of the Collection Center and any remainder of the appraisal shall be cancelled. Should the total already collected exceed the amount determined as that amount which should have been appraised, said excess shall be credited or reimbursed to the taxpayer as provided in subsection (d) of § 5205 of this title without having to file a claim for such an excess.
(e) In case of appeal.— The applicable provisions of § 5207 of this title shall govern in case the taxpayer should appeal the judgment of the Court of First Instance on the merits of a deficiency which has been appraised under subsection (a) of this section.
(f) In the absence of an appeal.— Should the taxpayer not file suit before the Court of First Instance against the final determination of the Collection Center on a deficiency appraised under subsection (a) of this section, any unpaid amount the collection of which has been suspended by the bond must be paid through notice and requirement of the Collection Center together with interest at ten percent (10%) per annum computed from the date of the appraisal made under subsection (a) of this section until the date of the notice and requirement made under this subsection.
(g) Claims for reductions.— No claim for reduction shall be presented with respect to any appraisal related to the taxes levied by law.
History —Aug. 30, 1991, No. 83, § 6.14.