P.R. Laws tit. 21, § 4358
No payments shall be made to any natural or juridical person who has any unpaid debts for any reason with the municipality, or debts with the Central Government which the municipality has knowledge of. The amounts of said payments withheld by the municipality shall be applied to the debt of the natural or juridical person from whom it is withheld.
When the debt is with the municipality, the mayor may authorize and grant a partial payment plan to the person, which will expedite the payment of the debt, if the debtor’s situation warrants it.
Interest shall be charged on the accrued debt on the basis of the prevailing rate of interest in the market for consumer loans, at the time the payment plan is agreed upon.
With the purpose of ensuring the collection of the municipal debts referred to in this section and § 283h(j) of Title 3, part of the “Government of Puerto Rico Accounting Act”, the municipality shall draw up a list, as of June 30 of each year, of all natural or juridical persons, with their respective personal or employer social security numbers, who have overdue debts for any reason with the municipality for two (2) or more years. It shall submit said list to the Commissioner no later than July 15 of the following fiscal year. The Commissioner shall remit report summarizing the lists remitted by the municipalities to the Secretary of the Treasury and the Executive Director of the Center not later than August 30. The Secretary of the Treasury shall circulate the list to all the agencies, instrumentalities and corporate entities, and the Commissioner, to the other municipalities.
History —Aug. 30, 1991, No. 81, § 8.008; Apr. 13, 1995, No. 36, § 29.