P.R. Laws tit. 21, § 5235
Personal property taxes levied by law, including interest, penalties, additional amounts and additions to said taxes, may be collected by the Collection Center or its authorized representative through the legal collection procedure established by this title for the collection of real estate taxes. The Collection Center may direct the collector or the corresponding authorized collector to attach, pursuant to the legal collection procedure, the taxpayer’s real and personal property or real rights, to secure or collect the payment of said taxes, including interest, penalties, additional amounts and additions thereto, as soon as said taxes, including interest, penalties, additional amounts and additions to the same have been appraised, and without it being necessary to let the period provided by this title for their payment prescribe, nor to proceed prior to attaching the taxpayer’s chattels. The Property Registrar shall annotate the attachments corresponding to real property in the Real Property Attachment Record in favor of the Collection Center and will also make a note in the margin thereof, or following the registry entries for the taxpayer’s real assets or real rights. Should the Collection Center adjudicate upon itself real property or real rights subject to prior preferred liens as payment for said taxes and other additional amounts, the owner of such a lien may enforce same against said property making the Collection Center a defendant in the procedure to be followed, for which the Collection Center grants consent.
History —Aug. 30, 1991, No. 83, § 6.35.