P.R. Laws tit. 21, § 5066
Property under litigation in which the Commonwealth of Puerto Rico is not a party shall be appraised as belonging to the person who is in possession of the aforesaid. Should the property be deposited in the hands of any employee of the administrative, judicial or municipal order, it shall be appraised as if belonging to said employee, who shall dispose of an amount of it enough to cover the payment of the taxes imposed thereon, unless said taxes are paid by some person who possesses, acquires or claims any right or title to it, or share in it, in which case, and in regard to the amount paid, said payment shall constitute a lien on the property and shall give the person who made it a prior claim over any other creditor, except the Commonwealth of Puerto Rico. All property generally known to belong to the Commonwealth of Puerto Rico, shall be appraised in the name of the usufructuary, if any, by said appraisal shall not diminish the right or title that the Commonwealth of Puerto Rico has on any other property of said usufructuary. If the owner or claimant of a property appraised in the name of another person is unknown, the appraiser will evaluate and appraise said property making an appropriate description of the aforesaid on behalf of “owner unknown.”
History —Aug. 30, 1991, No. 83, § 3.16.