P.R. Laws tit. 13, § 894
Whenever any heir, mandatary, or legatee, has no money in cash wherewith to pay property taxes on inherited properties, or to pay the inheritance tax levied by this act, the Secretary of the Treasury of Puerto Rico is hereby authorized to permit the executor, administrator or trustee, through the proper legal procedure, to sell or encumber by mortgage security or otherwise, such portion of the estate as may be absolutely necessary to raise funds sufficient to pay the aforesaid taxes, and in said cases the registrars of property are hereby authorized to record such documents as may be executed for that purpose.
History —Aug. 29, 1925, No. 99, p. 790, added as § 5a on Apr. 27, 1933, No. 20, p. 232, § 1; July 22, 1935, No. 34, p. 420, § 3; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.