P.R. Laws tit. 21, § 5108
Once the certificate of attachment is presented at the corresponding Property Registry, the Collection Center or its representative, shall give notice of said attachment in the manner determined by § 5102 of this title, to the effect that if all taxes, interest, penalties and costs owed by the owner of the attached property are not paid within the term prescribed below for the notice of the sale of said property, it will be sold at public auction for a minimum rate fixed on the basis of the value of the taxpayer’s equity on the property subject to attachment, or for the value of the tax debt, whichever is less. If the person to whom the attachment is served because he/she appear as owner of the property in the records of the Collection Center is not the owner on the date of service, he/she will have the obligation to notify the Collection Center or its representative of that circumstance in writing within ten (10) days following the date that he/she received said notice. If he/she does not do so, a fine of two hundred dollars ($200) will be imposed. Said notice of auction shall be published in two newspapers of general circulation in Puerto Rico, at least three (3) times a week for a period of one week, and edicts shall be issued to that same effect. The costs of said notices and edicts, together with the fees established by § 5102 of this title for serving the notice to the taxpayer or his/her representative, shall be collected as part of the costs of the sale and will be paid to the Collection Center. Copies of said notice and of the edict published in the newspapers together with the sworn statements of each of the managers of the newspapers in which such a notice was published, shall be kept by the Collection Center. These documents shall be prima facie evidence of the proper notice of said auction.
History —Aug. 30, 1991, No. 83, § 4.08.