P.R. Laws tit. 21, § 5106
Immediately after the expiration of the terms granted by § 5091 of this title for the payment of taxes in those cases in which the property to be attached is real property, the Collection Center or its representative shall prepare a certificate of attachment describing the attached real property and will cause said certificate to be presented for registration at the corresponding Property Registry. Said certificate shall contain the following details: the name of the delinquent taxpayer, if known; the official cadastral number assigned by the Collection Center to the attached real property for fiscal purposes; the total amount of said taxes, penalties and costs owed by the aforesaid; the description of the attached real property, and the fact that the attachment shall be valid on behalf of the Collection Center. Once the notice of attachment is presented at the Property Registry, it is sufficient as notice to the taxpayer and to initiate the collection procedures.
History —Aug. 30, 1991, No. 83, § 4.06; Aug. 6, 1992, No. 45, § 8.