P.R. Laws tit. 21, § 5119
When any real property has been sold because of delinquent taxes and auctioned in favor of the Collection Center, and it is later discovered that, for whatever reason, there were irregularities in said sale, and that its owner has been unduly deprived of his property, the Collection Center is empowered to cancel said sale and, when necessary, to issue a certificate of redemption which shall have the effect of a new transfer of the property to its owner or to his/her heirs or assigns, whichever the case might be, and the property shall remain subject to all liens and legal claims against it to the same extent and in the same manner as if it had not been sold for the payment of taxes, and the Property Registrar shall record the certificate of redemption without charging any fee whatsoever for that service.
History —Aug. 30, 1991, No. 83, § 4.19.