P.R. Laws tit. 21, § 5070
Any person subject to the payment of taxes pursuant to this part, when presenting the appraisal list or return provided by § 5065 of this title to said appraiser, shall present or sign an oath or affirmance in the following terms:
“Under oath or in affirmance ________, state that to the best of my knowledge and belief, the preceding statement contains a full, true and complete list of all the properties that l have or own (or that l own in partnership or that I have in my possession as depositary, administrator, tutor or guardian of an insane person, or as an agent) in the Municipality of ________ and that all of said property has been described fully and equitably, and that its true value and condition has been declared, and than all questions asked regarding said property have been answered fully and truthfully; that in no case have I sought to induce said appraiser to err with respect to the quantity and quality of said assets; that have not, directly or indirectly, converted or changed any part of my property for another which is tax exempt, nor for securities of any type, for the purpose of evading their appraisal for the payment of taxes. _______________ Signed and sworn [before] me on this ___ day of ___, 19 __. _______________ Appraiser”
History —Aug. 30, 1991, No. 83, § 3.20.