P.R. Laws tit. 21, § 5072
Whenever the Collection Center becomes aware that any real property subject to taxes has been omitted from the appraisal of the property of any taxpayer during any fiscal year or years, it shall be its duty to have it appraised immediately for the years that said property has not been appraised, and to add it to the tax list for said years, proceeding to the collection of the corresponding taxes as well as to the collection of the interest and penalties accrued for not having paid said taxes on time, which it shall do in the same way in which it collects the other taxes prescribed in this part. However, if the appraisal and levy of taxes on said property has been omitted and its owner is not guilty of that omission, it shall be the duty of the Collection Center to fully condone the penalties thereon. In every case in which real property has been appraised, for one or several fiscal years, but the appraisal has been made in the name of a person other than the true owner or possessor of said property, or made in such a way as to be void, the Collection Center shall cancel said appraisal, remove it from the tax lists and withdraw and cancel the corresponding tax receipts, and shall then proceed to perform a new appraisal of said property and correct the tax lists accordingly, as well as to collect the still pending taxes corresponding to the aforementioned new appraisal, as provided in this section for the appraisal and collection of taxes on real property that has not been mistakenly appraised. Likewise, it shall be the duty of the Collection Center to condone interest, fines and penalties when the taxpayer has not been advised as to the appraisal and the tax levy.
History —Aug. 30, 1991, No. 83, § 3.22.