P.R. Laws tit. 13, § 517
If the aforesaid purchaser, his heirs or assigns, refuse to accept the tender of redemption money so made, or if they cannot be located, the person who has the right to redeem the property shall pay the amount of redemption money to the internal-revenue collector in whose office the property was sold. Whereupon the collector shall compute the lawful amount of redemption money due, in accordance with the provisions of this title, and upon receipt of the same, shall issue to the redemptioner a certificate of redemption. The payment of such redemption money to said collector shall restore to said former owner, his heirs or assigns, all the right, title, interest and estate in and to said real property, held by said former owner before the sale for non-payment of taxes.
History —Political Code, 1902, § 349; Apr. 14, 1941, No. 34, p. 558, eff. 90 days after Apr. 14, 1941.