P.R. Laws tit. 21, § 5053
For the purposes of §§ 5051 and 5052 of this title, and in order to determine the size of the various properties, the Collection Center may use the proper and reasonable methods and information and may also make such determinations based on the physical information found on the field and that which is furnished by the proprietor’s agent. Should it be subsequently discovered that the Collection Center has not been correctly informed as to the legal division of any land into lots, said incorrect information shall not grant rights of any kind to the alleged owners of these properties. From then on, the Collection Center shall use as taxable units the original land lots or estates as they existed before being illegally divided. According to the Real Estate Office, the owner shall be liable for all unpaid taxes after deduction those payments that have already been made with all the consequences this may entail, including the attachment of the original land lot, provided for all effects and purposes, that no division or splitting into lots whatsoever has been made.
The Collection Center is hereby authorized to consider as approved for tax purposes only, the adjoining parcels belonging to the same owner within the same municipality, provided said grouping logically and reasonably expedites the appraisal of said property. At the request of the taxpayer, his/her heirs or assignees, or a mortgage creditor, the Collection Center shall distribute the tax thus assessed among the various parcels considered as a group, as provided above, when the boundaries of said parcels are clearly laid out in the deeds and can be established on the spot. The forms, cards, plans, maps, photographs, tables, graphics and all the documentation and information obtained and used by the Collection Center to classify, valuate and appraise the properties by the scientific method ordered by the sections in this title, shall be evidence and will constitute prima facie proof for taxable purposes, of the circumstances and appraised value of the property referred to, and as such shall be admitted in evidence by the Courts of Puerto Rico. The Collection Center, or any agent by it designated, may testify as to the information contained within such evidence and its connection to the value of the property to which it refers.
History —Aug. 30, 1991, No. 83, § 3.03.