P.R. Laws tit. 3, § 1906h
The fees for benefits imposed according to the terms of this act shall be payable annually to the Municipal Revenues Collection Center or its representative, on the date provided by the former in the notice it shall issue annually to that effect pursuant to the provisions of § 1906g of this title. Said fees for benefits shall be deemed delinquent if they are not paid within the thirty (30) days following their due date. After said thirty (30) days have elapsed, the collectors or authorized representatives of the Municipal Revenues Collection Center shall collect, in addition to said late fees for benefits and as part thereof, the interest on the amount thereof, computed as of the date fixed for their payment at the rate of ten percent (10%) per annum.
Said additional sum for interest shall be collected together with the principal on the fees for benefits that originated the same, as well as the legal collection charges, if any. As soon as the fees for benefits become delinquent, the Municipal Revenues Collection Center, through its agents, shall proceed to attach real assets and chattels of the owner of the real property subject to the payment of the fees for benefits in arrears, in an amount sufficient to answer for their payment and shall immediately notify the owner of the encumbered real property of the attachment.
The owner of the real property may request a review before the competent Superior Part of the Court of First Instance of Puerto Rico if it believes that there has been some irregularity in the notice of the fees for benefits or in the attachment by the Municipal Revenues Collection Center. Should the owner of the property fail to request the aforementioned review, the Municipal Revenues Collection Center shall proceed, as soon as possible, to conduct a public auction of the attached assets in order to collect the fees for benefits, including honorariums, costs and interest, on the thirty-first (31st) day of the date of the notice of attachment. The sale shall be conducted in the manner prescribed in §§ 5103 and 5105 of Title 21.
At no time shall property included in a district or in several districts, be imposed fees for benefits that, together with any other fees for benefits it is bound to pay, will amount to an annual sum greater than two percent (2%) of the appraised value or tax purposes of the real property located in residential and agricultural areas, or greater than four percent (4%) of the appraised value for tax purposes, of the real property located in commercial and industrial areas.
History —June 21, 1988, No. 44, added as § 15 on June 24, 1998, No. 92, § 12, eff. 90 days after June 24, 1998.