P.R. Laws tit. 13, § 516
(a) When a taxpayer whose property has been sold for the payment of taxes wishes to redeem it and is ignorant of the domicile of the person to whom it was sold, or does not find him at the domicile stated in the certificate of sale, he shall publish a notice to that effect in a newspaper of general circulation, once a week for thirty (30) days, and he shall also post it for one month in the office of the internal-revenue collector where the property was sold, offering the sum paid by the person to whom the property was adjudicated, and the interest thereon up to the day the money was judicially deposited; and, at the expiration of the period, he shall make the judicial deposit in the proper registry of property in the manner and for the purposes determined in § 517 of this title.
(b) A person having some interest in the property sold at auction shall have the same right as the delinquent taxpayer.
History —May 6, 1939, No. 137, p. 674, §§ 1, 2, eff. 90 days after May 6, 1939.