P.R. Laws tit. 13, § 514
Within sixty (60) days after the auction the collector shall prepare, sign and deliver to the purchaser of any real property sold for nonpayment of taxes, a certificate of purchase which shall contain the name and residence of said purchaser, the date of sale of said real property, the amount for which it is sold, a statement that said amount has been paid by the purchaser, the amount of taxes, penalties and costs, and the description of the property required by § 507 of this title, and the folio and volume of the corresponding section of the Property Registry of Puerto Rico in which the property sold shall have been recorded, in case it has been so recorded.
If the right of redemption provided for in § 515 of this title is not exercised within the time prescribed, said certificate, when recorded in the corresponding section of the Property Registry of Puerto Rico shall vest absolute title to said property in said purchaser, subject to the preferred liens on said property that have preference of attachment by the Commonwealth of Puerto Rico. Said certificate shall be prima facie evidence of the facts stated therein in any controversy, proceeding or suit involving or concerning the rights of the purchaser, his/her heirs or assigns, to the property thereby conveyed; and upon receipt of said certificate, the purchaser, his/her heirs or assigns, may have the same duly recorded in the corresponding section of the Property Registry of Puerto Rico after payment of a fee of two dollars ($2.00).
History —Political Code, 1902, § 347; Mar. 14, 1907, p. 330, § 11; June 13, 1964, No. 47, p. 109; Aug. 6, 1991, No. 48, § 5.