P.R. Laws tit. 21, § 5079
The tax returns or lists referred to in §§ 5065 et seq. of this title shall constitute the appraisal book for the district to which they refer, according to which the tax prescribed by this part shall be levied and collected; and it shall be presumed as definitely valid by every court, and shall not be altered nor rejected except to correct a manifest error. In each appraisal book corrected according to the decisions of said Court of First Instance or Supreme Court, the Collection Center shall endorse and sign a notation as evidence to the effect that said book is the appraisal book for the district to which it refers, and said appraisal book, endorsed as mentioned, shall constitute the appraisal of the property for tax purposes for the fiscal year beginning on the first of July.
History —Aug. 30, 1991, No. 83, § 3.29.