P.R. Laws tit. 21, § 5099
The Collection Center is hereby empowered to execute a written agreement with any person with regard to the liability of said person or of the person on behalf of whom said person is acting with regard to the assessed and outstanding real property taxes levied by this subtitle corresponding to any taxable year, provided the tax has been previously notified and is due, together with its respective interest, surcharges and penalties.
In the absence of fraud or mathematical error, the findings of fact and the decision of the Collection Center on the merits of any claim made or authorized by this subtitle shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. In the absence of fraud or mathematical error, the granting of interest by the Collection Center on any credit or reimbursement under this subtitle shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. The case shall not be reopened with regard to the matters agreed to, nor shall the agreement be modified by any administrative official, employee or agent of the Commonwealth of Puerto Rico, and said agreement, or any determination, assessment, collection, payment, reduction or reimbursement pursuant thereto, shall not be annulled, modified, rendered ineffective or ignored in any litigation, action or procedure.
History —Aug. 30, 1991, No. 83, added as § 3.49 on Feb. 15, 1996, No. 9 § 3, retroactive to Aug. 30, 1991.