P.R. Laws tit. 21, § 5060
It shall be the duty of the Collection Center to ensure that the books, blank forms and other papers needed to perform the task of revising and keeping the property appraisal complete pursuant to the provisions of this part are prepared; to publish the regulations that could be needed as guidelines for the taxpayers and as instructions for the agents and other officials charged with the obligation for appraising or revising the appraisal of the property, and to cause the preparation of complete forms for the appraisal of every kind of property which is, or could be subject to taxes under the laws of Puerto Rico to which may be added the interrogations deemed convenient for obtaining a complete disclosure of all said property. In order to carry out the appraisal, revision, inspection and collection efforts, the Collection Center shall designate agents, officials or representative which shall have and exercise the powers which correspond to such agents, officials and representatives, subject to the Municipal Revenue Collection Center Act, §§ 5801 et seq. of this title. When so ordered by the Collection Center, said agents, officials or representatives, shall serve judicial warrants, execute attachments and take charge of the general inspection of the foreclosure and sale of the property of delinquent taxpayers in the manner determined by this part. They shall also assist the Center’s employees, public agencies, and any financial institutions and auditing and credit cooperatives that have a tax collection agreement with the Center regarding the collection of taxes. They shall also have free access to the files of the property registrars, and be responsible for any other duties assigned to them by the Collection Center.
The agents charged with the property appraisal by order of the Collection Center shall have among their powers: the power to enter any property after due notice to the owner or his/her representative, for the purpose of taking the necessary steps to appraise said property or an adjoining property; to demand from the owner or person in charge of a property the presentation of existing maps or documents in their possession which may be necessary or useful for measuring or appraising of said property. when the owner or person in charge of the property who has been previously notified, refuses to allow the entry of the agent designated by the Collection Center without just cause, he/she or said agent may make an appraisal on his own initiative that shall have the same value and stature as any other appraisal. In this case, the Collection Center may also obtain from the Court of First Instance the necessary judicial order that will allow entry to the property, pursuant to § 5056 of this title.
History —Aug. 30, 1991, No. 83, § 3.10.