P.R. Laws tit. 21, § 5076
As the property appraisal or revision of the appraisal is being conducted as provided in this section, the Collection Center shall impose the corresponding tax, according to it. Once the tax has been levied the Collection Center shall be bound to give notice thereof to the public at the beginning of the fiscal year in at least one daily newspaper of general circulation in the Commonwealth of Puerto Rico within the term of ten (10) days following the date on which it remits the corresponding notices to the various Regional Centers and their authorized representatives. The Collection Center shall also mail a notice of the real property taxes to each taxpayer. At its discretion, the Collection Center may use additional means to give this notice to the public. No other notice of the tax levied shall be necessary, and with regard to the payment thereof, as provided in § 5091 of this title, the publishing of the notices provided herein, as provided herein, shall constitute ample notice of the tax levied with regard to each taxpayer. When in the course of the fiscal year, in isolated cases, new, additional or substitute statements are issued, which for any reason, other than those cases specified in § 5077 of this title, could not be issued at the beginning of the fiscal year, it shall be necessary to give public notice thereof in a daily newspaper of general circulation in the Commonwealth of Puerto Rico, and notify the taxpayer at the last address appearing in the records of the Collection Center. In these cases, publishing the notice and mailing the same to the last address of the taxpayer appearing in the records of the Collection Center, shall be sufficient notice of the tax levied.
History —Aug. 30, 1991, No. 83, § 3.26; Aug. 6, 1992, No. 45, § 8; Aug. 27, 1998, No. 258, § 1.