P.R. Laws tit. 21, § 5087
No change in the appraisal of any property shall be made during any fiscal year either because it has been ceded or because of any other transfer whatsoever; except that in cases in which real properties are divided by a sale, by a request for partition, or for any other reason after the tax corresponding to said properties has been fixed, and the division has been duly registered at the Property Registry, the Collection Center or its authorized representative, at any time before said real properties are sold so as to pay taxes upon the written request of the owners of any portion of the aforesaid, shall make the corresponding division and shall fix the fees, costs and interest accrued on the respective parcels or portions according to the value of each, and only that part of said taxes, interest and costs adjudicated to each portion shall continue to constitute a lien thereon, and its owner shall answer only for the payment of the tax corresponding to the portion that he/she owns in whole or in part. The Collection Center or its authorized representative shall mail a notice of the request for said division to all those having an interest in said property whose address is known. Every person affected by the Collection Center in its act of making such a division may request a review before the Court of First Instance within thirty (30) days following said notice after complying with the provisions of § 3.47 of Act Aug. 30, 1991, No. 83. In all cases in which the ownership of the property has been transferred after the receipt for the taxes levied on said property has been issued and delivered to the collector or authorized representative for its collection, or had it been made prior to this but without the Collection Center having received notice of the transfer in time to issue the tax receipt in the name of the new owner, the taxes will be paid in the name of the person who appears on the tax receipt; but the new owner may pay the taxes stated in the tax notice and demand that the internal revenue collector or authorized representative make a note on the back of the receipt certifying that said taxes were paid by him/her.
History —Aug. 30, 1991, No. 83, § 3.37; Aug. 6, 1992, No. 45 § 8.