reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5078 - Personal and real property—Record of judicial decisions

In a book kept for such a purpose, the Collection Center shall record each case resolved by the Court of First Instance or by the Supreme Court of Puerto Rico regarding those cases it has reviewed, and each appraisal altered by said courts, as well as the date in which the change in the appraisal was ordered. The taxpayer whose property appraisal was altered or whose rights were affected by the final resolution of the above mentioned courts shall be notified of said resolution in writing, which shall also be recorded in said book.
History —Aug. 30, 1991, No. 83, § 3.28.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5079 - Personal and real property—Contents of the appraisal book

The tax returns or lists referred to in §§ 5065 et seq. of this title shall constitute the appraisal book for the district to which they refer, according to which the tax prescribed by this part shall be levied and collected; and it shall be presumed as definitely valid by every court, and shall not be altered nor rejected except to correct a manifest error. In each appraisal book corrected according to the decisions of said Court of First Instance or Supreme Court, the Collection Center shall endorse and sign a notation as evidence to the effect that said book is the appraisal book for the district to which it refers, and said appraisal book, endorsed as mentioned, shall constitute the appraisal of the property for tax purposes for the fiscal year beginning on the first of July.
History —Aug. 30, 1991, No. 83, § 3.29.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5080 - Personal and real property—Description of real properties; tax will constitute a lien; notice of sale

It shall be the duty of the Collection Center, on verifying the appraisal or reviewing the existing one, to cause every farm or parcel of real property to be listed separately, and to record the appraised value of each, together with a description of the aforesaid and the information needed to identify its owner as far as it may be possible to obtain those reports. When the real property includes lands and improvements jointly, the appraised value of the lands shall be separated from the improvements. The tax levied for the current fiscal year and for the previous five (5) fiscal years on each farm or parcel of real estate property, as well as any [improvements] that exist on it or that are made afterwards shall constitute the first lien on said property which shall have priority over any other liens on said farm or parcel regardless of their nature, whether they rest upon it before or after the lien determined by the tax. Said encumbrance on each farm, parcel of land or real estate shall only answer for the taxes that encumber them and their improvements. Each notice of attachment for delinquent taxes, whether for personal or real property, shall produce the same effect as a judicial decision against all the seized property of the delinquent taxpayer, and every lien hereby created shall have the force and effect of a duly-executed seizure. In every case in which real property is seized and sold for the payment of taxes, the Collection Center shall notify the recording of said sale to all persons holding a mortgage or lien on said property stating in the notice the date of sale, the sum of money for which the property was sold, and any other data deemed pertinent.
History —Aug. 30, 1991, No. 83, § 3.30.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5083 - Personal and real property—Returns on personal property filed by the corporation

Whenever the president, director or other person at the head of any of the institutions, corporations and companies incorporated pursuant to the laws of Puerto Rico, and corporations and partnerships not incorporated in Puerto Rico engaged in the transaction of business in the Commonwealth, receives such a notice, he/she shall deliver to the Collection Center a duplicate list of real property and shares therein, previously mentioned here, adding a list and appraisal of all the property that said institution owns, possesses or has. Said property shall be listed in detail and said list shall include, in addition to the true and complete answers to the questions posed by the Collection Center, a list of the capital (and par and market value of capital shares if this should be divided into shares); the value of the plant and machinery it owns; the value of the bonds issued, their market value and the names and respective residences of the holders of said bonds; surplus and undivided profits; all interest, stock or shares in any ship or vessel, whether said ship or vessel is in or out of port; the gross and net profits for the past business year; the total sum of deposits (in case cash or other objects of value are received as deposits); all the money, and the nature and worth of all franchises and concessions owned by them or that such institutions, corporations or companies have and possess. At the time of delivery of said lists and valuations to the Collection Center, said president, director or other person at the head, shall make and sign an oath as to the truth and exactness of said lists and valuations which shall be basically the same as the oath or affirmance required from private property owners by § 5070 of this title; and said lists or appraisals shall be made on blank return forms supplied by the Collection Center.
History —Aug. 30, 1991, No. 83, § 3.33.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5084 - Personal and real property—Corporations not incorporated in Puerto Rico

The appraisal of the property of every corporation that has not been incorporated in Puerto Rico but is engaged in the transaction of business in the Commonwealth, other than banks and banking institutions with capital shares, shall be made in the manner provided by this part for the appraisal of the property of institutions, corporations and companies incorporated pursuant to the laws of Puerto Rico. In order to determine the real and the cash value, as per the capital ratio of said corporations, only that part of the capital that they have employed in the transaction of business in Puerto Rico shall be considered and valuated; but said amount of capital will in no case be less than the value of the real and personal property located in Puerto Rico belonging to such corporations or companies, including as personal property all franchises or concessions granted to said corporations or companies pursuant to the laws of Puerto Rico. All obligations imposed on the institutions, corporations or companies incorporated pursuant to the laws of Puerto Rico, or indicated to their officials, regarding the completion and filing of returns under a sworn statement or otherwise, shall also include the corporations that have not been incorporated in Puerto Rico and their officials.
In the case of banks or financial institutions with capital shares not incorporated in Puerto Rico, the personal property tax shall be levied on the market value amount of the assets and personal property belonging to said institutions.
The personal property of banking institutions consisting of cash accounts shall be appraised on the basis of the average monthly balance reflected by each account on the institution’s accounting books kept during the calendar year prior to the date of appraisal. The term “cash accounts” shall be construed to mean all accounts deposited in other financial institutions.
All obligations imposed on institutions, corporations and companies, including banks incorporated pursuant to the laws of Puerto Rico, or their officials, regarding the completion and filing of returns, the presentation of statements under oath or otherwise, shall apply equally to the banks described in this section and their officials.
History —Aug. 30, 1991, No. 83, § 3.34.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5085 - Personal and real property—Payment of taxes on capital shares

The Commonwealth and municipal taxes levied on the shares, the capital and the property of institutions, corporations and companies included in the prescriptions of this part and on the stock of banks established in Puerto Rico, shall be paid at the offices of the Collection Center or its authorized representatives, who, according to law, shall deposit the corresponding part of said overdue taxes in the Government Development Bank for Puerto Rico for the corresponding distribution to the Commonwealth and the Municipalities. Said institutions, corporations, and companies are hereby authorized to retain the taxes corresponding to capital shares, from the earnings or dividends derived in favor of the stockholders, or to cancel a portion of said shares sufficient to pay said taxes. The Commonwealth and municipal taxes levied on said institutions, corporations and companies shall be accrued in semiannual installments and all penalties for nonpayment, subjection to seizure, attachment and sale of property prescribed below, shall apply to said institutions, corporations and companies as it applies to private individuals.
History —Aug. 30, 1991, No. 83, § 3.35.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5086 - Personal and real property—Penalties

(a) Fraudulent returns.— Every person, agent or official or any institution, corporation or company that provides or furnishes a fraudulent list, return or report as required by this part, shall incur a felony and, upon conviction, shall be sanctioned with a fine of three thousand dollars ($3,000) or imprisonment for three (3) years, or both penalties, at the discretion of the court.
(b) Refusal to take an oath or make a statement.— Every person, agent or official of any institution, corporation or company who intentionally omits, or refuses to take an oath and sign any of the oaths, sworn statements or affirmations required by this part, or that without just cause refuses to answer any interrogatory that the Collection Center, its representative or appraiser submits to it, shall incur a misdemeanor and, upon conviction, shall be sanctioned with a fine of three hundred and fifty dollars ($350) or imprisonment for three (3) months, or both penalties, at the discretion of the court.
(c) Failure of the appraiser to obtain an oath.— Every appraiser or authorized representative of the Collection Center who intentionally, or without just cause, omits or neglects to obtain any oath, affirmation or statement as prescribed by this part, from any person whose property has been appraised by him/her, shall be fined and will pay to the Commonwealth of Puerto Rico the sum of five hundred dollars ($500) for each similar case of omission and wilful or unjustified neglect, and said sum shall be withheld from the salary or remuneration of said appraiser or representative, and the Collection Center shall account for the money thus retained subject to the law. If any public employee, appraiser or authorized representative of the Collection Center intentionally or without just cause, fails to perform the duties of his/her office, or venially receives any fee, compensation, emolument, perquisite or favor, with the purpose of influencing his/her conduct or the performance of the duties of his/her office, with regard to this part, shall incur a felony and upon conviction shall be sanctioned with a fine of five thousand dollars ($5,000) or imprisonment for five (5) years, or both penalties, at the discretion of the court. In addition, the cases contemplated in this subsection shall require that the public employee who was responsible for or had any participation in the aforesaid, be dismissed from office.
History —Aug. 30, 1991, No. 83, § 3.36.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5087 - Personal and real property—Transfer of property; apportionment

No change in the appraisal of any property shall be made during any fiscal year either because it has been ceded or because of any other transfer whatsoever; except that in cases in which real properties are divided by a sale, by a request for partition, or for any other reason after the tax corresponding to said properties has been fixed, and the division has been duly registered at the Property Registry, the Collection Center or its authorized representative, at any time before said real properties are sold so as to pay taxes upon the written request of the owners of any portion of the aforesaid, shall make the corresponding division and shall fix the fees, costs and interest accrued on the respective parcels or portions according to the value of each, and only that part of said taxes, interest and costs adjudicated to each portion shall continue to constitute a lien thereon, and its owner shall answer only for the payment of the tax corresponding to the portion that he/she owns in whole or in part. The Collection Center or its authorized representative shall mail a notice of the request for said division to all those having an interest in said property whose address is known. Every person affected by the Collection Center in its act of making such a division may request a review before the Court of First Instance within thirty (30) days following said notice after complying with the provisions of § 3.47 of Act Aug. 30, 1991, No. 83. In all cases in which the ownership of the property has been transferred after the receipt for the taxes levied on said property has been issued and delivered to the collector or authorized representative for its collection, or had it been made prior to this but without the Collection Center having received notice of the transfer in time to issue the tax receipt in the name of the new owner, the taxes will be paid in the name of the person who appears on the tax receipt; but the new owner may pay the taxes stated in the tax notice and demand that the internal revenue collector or authorized representative make a note on the back of the receipt certifying that said taxes were paid by him/her.
History —Aug. 30, 1991, No. 83, § 3.37; Aug. 6, 1992, No. 45 § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5088 - Personal and real property—Property transfer record

Every deed of transfer of real property or of a share thereof, and every mortgage or other collateral of debt secured by real property which is presented before the Property Registry shall be set aside and specially registered by the corresponding Property Registrar in a special transfer book which shall be made available by the Collection Center, and this book shall include the date of transfer, the real estate registry number of the transferred property, the name and address of the person to whom the property has been transferred, the name and address of the person under whose name said real properties, the shares therein, or the debt secured by the real property were appraised and on whom the payment of the tax was levied, and a reference to the registrar’s files or registry in which said property is most thoroughly described. Said transfer books or copies shall be sent to the Collection Center at its request and they shall be available for inspection by the Secretary of the Treasury.
History —Aug. 30, 1991, No. 83, § 3.38.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5089 - Taxes—Computation; entry

The Collection Center shall compute the sum of the Commonwealth and municipal taxes owed by any such person on the basis of the valuation of the property through its appraisal. Said amount shall be entered in the proper registries, indicating the name of the taxpayer, his/her account number, the property coding, and the description of the property subject to the payment of taxes. In due time the Collection Center shall deliver the necessary receipts or tax lists to the respective collectors or authorized representatives and will charge their total amount to the account of said collectors or authorized representatives. The possession of said receipts or tax lists pertaining to delinquent taxes owed by any property shall be sufficient authorization for the collector or authorized representative to proceed to collect said taxes, and for the seizure, attachment and sale of the debtor’s real and personal property as provided by § 5101 of this title, should said taxes be not paid up within the term determined by § 5092 of this title.
History —Aug. 30, 1991, No. 83, § 3.39.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5090 - Taxes—Collection districts; authorized representatives; bonds

The Collection Center is hereby authorized to create the number of collection districts needed to collect taxes levied by this part, and any other taxes delegated to it, as well as to perform any of the duties authorized for such a purpose; and to delegate their collection in each one of the districts to the authorized representative, who shall post a bond before the Secretary of the Treasury in favor of the Commonwealth of Puerto Rico in the amount that the Secretary of the Treasury determines and as provided in §§ 5801 et seq. of this title. Said bond shall be approved by the Secretary of the Treasury regarding its form and execution as well as its sufficiency. Said bond shall be posted to cover the liability of said authorized representatives for the monies that they collect and receive on account of said taxes.
History —Aug. 30, 1991, No. 83, § 3.40.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5092 - Taxes—Extension of time; payment plan; interest

If a taxpayer is undergoing gravely adverse financial circumstances that in the judgment of the Collection Center constitute an undue setback, and provided that the taxpayer request an extension prior to the date the real property tax becomes overdue, this official is authorized to extend the time of payment without imposing surcharges, by granting a payment plan for a term that shall not exceed eighteen (18) months and, in exceptional cases, for an additional period that shall not exceed twelve (12) months. If an extension of time is granted, the Collection Center may require the taxpayer to post a bond for an amount not greater than double the unpaid total of the tax and with those guarantors that in the judgment of the Collection Center are necessary to secure payment of the deficiency according to the terms of the extension of time. Interest shall be collected at a rate of ten percent (10%) per annum in every extension of time granted by this section.
When a bond is not required and the taxpayer fails to meet the terms of the payment plan, he/she shall also be bound to pay the surcharges prescribed by law as of the moment he/she ceases to meet said terms.
History —Aug. 30, 1991, No. 83, § 3.42.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5093 - Taxes—Discounts

The following discounts shall be allowed on the biannual amount of the property tax corresponding to the 1992-93 fiscal year if the payment is made in the proper manner and within the corresponding term.
(a) Ten percent (10%) of the total for the semester if the payment is made within thirty (30) days from the date the receipt is in the possession of the collector or the authorized representative and it is so announced.
(b) Five percent (5%) of the total for the semester if the payment is made after thirty (30) days, but does not exceed sixty (60) days.
History —Aug. 30, 1991, No. 83, § 3.43.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5094 - Taxes—Property that secures a loan

In all those cases in which real or personal property secures a loan and the taxpayer is bound to periodically deposit the taxes to be paid on that property with the creditor, the creditor must pay in full said taxes within the shortest term the accrued amount allows and thus obtain the highest discount possible for the benefit of the taxpayer, or he/she shall be liable to him/her for a sum equal to three (3) times the discount that he/she failed to obtain.
History —Aug. 30, 1991, No. 83, § 3.44.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5095 - Taxes—Properties of bankrupt or deceased persons; preference of taxes

Upon liquidation the assets of bankrupt or deceased persons, the taxes owed by said properties shall have preference over any other type of debt. No executor or administrator of the assets of a deceased person shall divide or [distribute] said properties until after all the taxes due have been paid, and no Registrar shall record any document of adjudication or participation of the property of any deceased person whose current taxes have not been paid; and the administrators, executors or Property Registrars who violate this section shall be liable to the Commonwealth of Puerto Rico for all the taxes not collected due to said violation. It shall be the duty of the depositary or other person in charge, or trustee of the property of any bankrupt or insolvent person, to pay the taxes due on said property up to the limit of the value of such assets. No bankrupt person shall be acquitted and no trustee or similar person in charge shall be exempt from his/her obligation nor shall he/she receive any remuneration or commission until said taxes have been duly paid.
History —Aug. 30, 1991, No. 83, § 3.45.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5096 - Taxes—Payment by the owner of the lien, by the tenant or by the leaseholder

Any person who holds a lien over another’s property may pay the taxes and surcharges imposed on said property at any time after they have become due and not been paid, and said taxes and surcharges shall be added to the lien and shall be reimbursed at the interest rate specified in the document that constitutes the lien. A tenant or leaseholder of the real property may pay the taxes and surcharges imposed on said real property any time after they have expired without having been paid, and deduct the amount paid him/her from the rent.
History —Aug. 30, 1991, No. 83, § 3.46.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5098 - Tax payment requirement shall not be necessary; payment method

It shall not be necessary to require the payment of real or personal property taxes once its imposition has been notified in the manner provided by this part. Every person obliged to pay the same shall go to the Municipal Revenue Collection Center or its authorized representative to pay the amount, or instead, shall remit the payment by mail.
History —Aug. 30, 1991, No. 83, added as § 3.48 on Aug. 6, 1992, No. 45, § 2; renumbered as § 3.47 on July 17, 1998, No. 135, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5098b - Transitory provisions; actions pending resolution

Every action, procedure or claim related to any property tax appraisal and levy pending before the Collection Center or before any court as of the date of approval of this act, shall continue its process until a final determination is issued pursuant to the provisions of law and the regulations in effect on the date such actions, procedures or claims are filed.
History —Aug. 30, 1991, No. 83, added as § 3.49 [bis] on July 17, 1998, No. 135, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5099 - Final agreements

The Collection Center is hereby empowered to execute a written agreement with any person with regard to the liability of said person or of the person on behalf of whom said person is acting with regard to the assessed and outstanding real property taxes levied by this subtitle corresponding to any taxable year, provided the tax has been previously notified and is due, together with its respective interest, surcharges and penalties.
In the absence of fraud or mathematical error, the findings of fact and the decision of the Collection Center on the merits of any claim made or authorized by this subtitle shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. In the absence of fraud or mathematical error, the granting of interest by the Collection Center on any credit or reimbursement under this subtitle shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. The case shall not be reopened with regard to the matters agreed to, nor shall the agreement be modified by any administrative official, employee or agent of the Commonwealth of Puerto Rico, and said agreement, or any determination, assessment, collection, payment, reduction or reimbursement pursuant thereto, shall not be annulled, modified, rendered ineffective or ignored in any litigation, action or procedure.
History —Aug. 30, 1991, No. 83, added as § 3.49 on Feb. 15, 1996, No. 9 § 3, retroactive to Aug. 30, 1991.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5099a - Payment commitment

The Center is hereby empowered to execute written payment commitments whereby it commits itself to render ineffective any assessed taxes and additions thereto including civil and criminal penalties which may be applicable to a case with regard to any real property tax levied by law.
(1) General requirements.— Any payment commitment made pursuant to the provisions of this subsection, shall be authorized by the Executive Director or his/her authorized representative, who must justify the reason for granting the payment agreement and provide the following information in the case file:
(a) Amount of assessed tax.
(b) Amount of interest, surcharges and penalties accrued on the taxes levied by law.
(c) Actual amount to be paid, according to the terms of the payment commitment.
(d) Analysis of the taxpayer’s financial situation showing his/her capacity to the amount established in the payment commitment.
(e) Any other document or evidence required by the Executive Director under the rules and regulations to be prescribed by the Board.
(2) In the absence of resources.— The Executive Director, through his/her authorized representative, must evaluate and determine whether the payment commitment is the most adequate method for collecting, if the taxpayer does not have sufficient resources for the payment of the assessed tax, in order to ensure the collection of said tax.
When executing payment commitments where a portion thereof affects the General Fund or the Commonwealth Redemption Fund, the consent of the Secretary of the Treasury must be obtained.
History —Aug. 30, 1991, No. 83, added as § 3.50 on Feb. 15, 1996, No. 9, § 4, retroactive to Aug. 30, 1991.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 243 - Tax Registry Survey, Classification and Assessment of Property (§§ 5051 — 5099b) › § 5099b - Additional penalties

Any person who with regard to any final agreement or payment commitment, intentionally conceals from any official, employee or representative of the Collection Center, any real property belonging to the taxpayer or to another person liable for the tax; or who receives, destroys, mutilates or forges any books, documents or evidence, or makes any false statement under oath with regard to the taxpayer property or with regard the taxes on said property, shall incur a felony and upon conviction shall be sanctioned with a fine of five thousand dollars ($5,000) or a term of imprisonment of five (5) years, or both penalties in the discretion of the court.
History —Aug. 30, 1991, No. 83, added as § 3.51 on Feb. 15, 1996, No. 9, § 5, retroactive to Aug. 30, 1991.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5104 - Attachment and sale of debtor’s assets—Transfer of title to buyer; distribution of proceeds of the sale

Payment of the bidding price of the personal property sold, its delivery and that of the sales account, shall give the buyer title to and rights over said property. All of the remainder of the proceeds of the sale received in excess of the taxes, penalties and cost and costs shall be returned by the Collection Center to the owner of the property sold, or his/her assignees in the manner prescribed by § 5103 of this title. The unsold part of said personal property shall be left at the site of the auction at the owner’s expense and risk.
History —Aug. 30, 1991, No. 83, § 4.04.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5106 - Attachment and sale of debtor’s assets—Certificate of attachment; registration

Immediately after the expiration of the terms granted by § 5091 of this title for the payment of taxes in those cases in which the property to be attached is real property, the Collection Center or its representative shall prepare a certificate of attachment describing the attached real property and will cause said certificate to be presented for registration at the corresponding Property Registry. Said certificate shall contain the following details: the name of the delinquent taxpayer, if known; the official cadastral number assigned by the Collection Center to the attached real property for fiscal purposes; the total amount of said taxes, penalties and costs owed by the aforesaid; the description of the attached real property, and the fact that the attachment shall be valid on behalf of the Collection Center. Once the notice of attachment is presented at the Property Registry, it is sufficient as notice to the taxpayer and to initiate the collection procedures.
History —Aug. 30, 1991, No. 83, § 4.06; Aug. 6, 1992, No. 45, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5107 - Attachment and sale of debtor’s assets—Registration of the attachment certificate

Immediately after receipt of said certificate of attachment, it shall be the duty of every Property Registrar to duly register and return the aforesaid to the Collection Center within the term of ten (10) days together with a note from the Property Registrar attesting to the fact that it has been duly registered. The Property Registrar shall collect no fee whatsoever for such a service. The Collection Center is hereby authorized to appoint whatever personnel is deemed necessary to cooperate with the property registrars in the task of searching the archives for attached real properties, in the notation of attachments and any other tasks related to the attachment of real properties for the collection of taxes, pursuant to the Act Governing the Center for the Matching of Municipal Revenues.
History —Aug. 30, 1991, No. 83, § 4.07.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5108 - Attachment and sale of debtor’s assets—Notice of attachment; notice of auction

Once the certificate of attachment is presented at the corresponding Property Registry, the Collection Center or its representative, shall give notice of said attachment in the manner determined by § 5102 of this title, to the effect that if all taxes, interest, penalties and costs owed by the owner of the attached property are not paid within the term prescribed below for the notice of the sale of said property, it will be sold at public auction for a minimum rate fixed on the basis of the value of the taxpayer’s equity on the property subject to attachment, or for the value of the tax debt, whichever is less. If the person to whom the attachment is served because he/she appear as owner of the property in the records of the Collection Center is not the owner on the date of service, he/she will have the obligation to notify the Collection Center or its representative of that circumstance in writing within ten (10) days following the date that he/she received said notice. If he/she does not do so, a fine of two hundred dollars ($200) will be imposed. Said notice of auction shall be published in two newspapers of general circulation in Puerto Rico, at least three (3) times a week for a period of one week, and edicts shall be issued to that same effect. The costs of said notices and edicts, together with the fees established by § 5102 of this title for serving the notice to the taxpayer or his/her representative, shall be collected as part of the costs of the sale and will be paid to the Collection Center. Copies of said notice and of the edict published in the newspapers together with the sworn statements of each of the managers of the newspapers in which such a notice was published, shall be kept by the Collection Center. These documents shall be prima facie evidence of the proper notice of said auction.
History —Aug. 30, 1991, No. 83, § 4.08.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5110 - Attachment and sale of debtor’s assets—Extension or postponement of the sale

The Collection Center or its representative may continue the sale from day to day should it deem its delay necessary and may extend it for just cause for a term not to exceed sixty (60) days, of which due notice will be given through an announcement as determined by § 5108 of this title.
History —Aug. 30, 1991, No. 83, § 4.10.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5111 - Attachment and sale of debtor’s assets—Unauthorized sale; penalty

If any officials, employee or representative of the Collection Center sells or assists in the sale of any real or personal property, knowing that said property is exempted from attachment; or that the taxes for which it has been sold have been paid in full; or knowingly and intentionally sells or contributes to the sale or any real or personal property whatsoever for the payment of taxes in order to cheat the owner; or restricts the participation of bidders in any way; or knowingly or wilfully issues a purchase certificate of the real assets thus sold: he/she shall incur a felony and upon conviction, shall be sanctioned with a fine of five thousand dollars ($5,000), or imprisonment for a term of five (5) years, or both penalties, at the discretion of the court and shall be subject to pay the injured party all damages caused to the aforesaid by his/her acts, and all sales thus carried out will be void.
Should the Center or its representative expressly or implicitly offer the bidders guarantees on the validity of the title, the quality, size or condition of the property, it shall be subject to the penalties indicated in the preceding paragraph, although the sale shall be valid.
History —Aug. 30, 1991, No. 83, § 4.11.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5112 - Attachment and sale of debtor’s assets—Purchase prohibited; penalty

Any official, employee or representative of the Collection Center or any guarantor thereof, who directly or indirectly purchases any part of any personal or real property sold for the payment of unpaid taxes, shall answer with his/her official bond for all damages suffered by the owner of said property, and all those sales shall be void. In addition to this, the employee, author of said offense, shall incur a felony and upon conviction shall be sanctioned with a fine of five thousand dollars ($5,000) or imprisonment for five (5) years, or both penalties, at the discretion of the court.
History —Aug. 30, 1991, No. 83, § 4.12.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5113 - Attachment and sale of debtor’s assets—Certificate of purchase; registration; title

Within sixty (60) days following the date of the auction, the Collection Center will prepare, sign and deliver a certificate of purchase to the buyer of any real property whatsoever which is sold for non payment of taxes, which will include the name and residence of said buyer, the date of sale of said real properties, the amount for which they have been sold, a certification stating that said amount has been paid in full by the buyer, the amount of taxes, fines and costs, and the description of the properties required by § 5106 of this title, and the folio and volume of the Property Registry of the district where the real estate property is registered, should it have been registered.
Should the right of redemption provided below be not exercised within. the prescribed term, said certificate, once registered in the Property Registry in the corresponding district, shall constitute absolute title to the property in favor of said buyer subject to the liens registered on said property. Said certificate shall be prima facie evidence of the events included therein, in any controversy or proceeding or suit that involves or concerns the rights of the purchaser, his/her heirs or assigns, to the property transferred by virtue thereof. Upon receipt of said certificate, the purchaser, his/her heirs or assigns, may have it duly registered in the corresponding section of the Property Registry through the payment of the corresponding registration fee.
History —Aug. 30, 1991, No. 83, § 4.13.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5115 - Redemption—Buyer whose domicile is unknown

(a) When the taxpayer whose real estate property has been auctioned for the payment of taxes wishes to redeem the aforesaid and does not know the domicile of the person to whom it was auctioned, or cannot locate him/her at the domicile given on the certificate of sale, he/she shall so announce in an edict that shall be published in a newspaper of general circulation [for thirty (30) days, one time per week, and in addition, shall post it for] one month at the internal revenue collection office or offices of the municipality where the real estate property was sold, making the offer of the sum paid by the successful bidder plus interest up to the day of the deposit, and once the term has expired, the taxpayer shall make said deposit at the Property Registry in the manner and to the effects determined in § 5116 of this title.
(b) The person with an interest in the auctioned real estate property shall have the same rights as the delinquent taxpayer.
History —Aug. 30, 1991, No. 83, § 4.15.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5116 - Redemption—Redemption certificate

Should said buyer, his/her heirs or assignees refuse to accept the cash offer made to redeem the property, as stated, or if they cannot be located, the person entitled to redeem the property shall pay the amount of the redemption to the Collection Center or its representative. In that case, the Collection Center shall compute the legal amount of money that must be paid in order to redeem the property pursuant to the prescriptions of this title and upon receipt of the aforesaid will issue the certificate of redemption of the property to the person who in fact redeems said property. The payment of that redemption money to the Collection Center shall restore to said prior owner and his/her heirs or assigns all rights and title to said real property and their share therein, and dominion that said former owner had over the aforesaid prior to said property being sold for payment of taxes.
History —Aug. 30, 1991, No. 83, § 4.16.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5117 - Redemption—Notice to the buyer concerning the deposit of the redemption money

Upon receipt of money to redeem the property in the above mentioned manner, the Collection Center shall notify the buyer, his/her heirs or assigns, of the payment of said money and shall keep it at the disposal of said buyer, heirs or assigns, in the manner stated in the purchase certificate.
History —Aug. 30, 1991, No. 83, § 4.17.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5118 - Purchase of personal or real property by the Collection Center

All personal property or parcels of real property offered at public auction for the payment of unpaid taxes which are not sold for lack of an offer sufficient to cover all taxes, penalties and costs that encumber said property, may be purchased in the name of the Collection Center at any public auction. The Collection Center will make a public bid for said property for the amount of said taxes, penalties and costs and should it not make the best offer, it will release and cause a certificate of purchase in favor of the Collection Center to be registered at the Property Registry of the district in which said property is located, containing the report and description of the property prescribed by § 5113 of this title. If the right of redemption granted by § 5114 of this title is not exercised within the prescribed term, said certificate, once registered in the Property Registry of the district where said property is located, will constitute absolute title to said property in favor of the Collection Center, free from any mortgage, lien or any other encumbrance. Said certificate shall be prima facie evidence of the events inscribed in it in any controversy, proceeding or lawsuit concerned with or related to the right that the purchaser, his/her heirs or assigns might have to the property assigned by the aforesaid. No fees shall be charged by the property registrars for recording said certificate or for the copies they may issue thereof. The Governing Board of the Collection Center shall adopt and promulgate the rules needed to regulate the faculty granted to it by this part to purchase in its name real or personal property, or both, at the auctions for the collection of taxes, and in specific cases it may instruct any of its representatives to purchase or abstain from purchasing the attached property.
In those cases in which the property is adjudicated to the Collection Center, it is empowered to pay to the person entitled to a homestead the sum fixed in the statutes in order to protect that right.
The Collection Center shall transfer to the corresponding municipality the title to the personal and real property which it acquires through the process of attachment, free of charge, and shall register it in its books for the indebted value.
History —Aug. 30, 1991, No. 83, § 4.18.