P.R. Laws tit. 21, § 5935
(a) If the credits for transferred tax debts are not paid within the period established in § 5933(b) of this title, the owner of the certificate of sale shall proceed to collect the same through the attachment and sale at public auction of the property of the indebted taxpayer or the owner of the property subject to the credit for transferred tax debt, in the manner prescribed below. Said legal proceedings, however, shall not be initiated after five (5) years have elapsed from the date in which the credits for the transferred tax debts become demandable by the purchaser pursuant to § 5933(b) of this title.
(b) The owner of the certificate of sale may execute the property subject to the certificate of sale or, at his/her discretion, seize any personal or real property of the indebted taxpayer which is not exempted from attachment and sell the same in order to pay the credit for a transferred tax debt, plus interest, surcharges and fees.
(c) The Center shall establish, through regulations, the conditions for holding the sale at public auction.
(d) The preceding provisions notwithstanding, the owner of the certificate of sale shall not proceed with the sale of real property in order to collect a credit for the transferred tax debt, should the latter belong to a taxpayer under eighteen (18) or over sixty-five (65) years of age, or to a person suffering from some terminal or permanently disabling disease who presents a medical certificate so stating, as said terms and circumstances have been defined by the regulations promulgated by the Center and provided the following requirements are met:
(1) That said property is the sole real property and permanent dwelling of the taxpayer, and
(2) that the taxpayer lacks sufficient assets or income to pay the total amount of the credit for the transferred tax debt.
The term established for canceling the filing of writs of attachment for taxes provided in § 2468 of Title 30 shall be suspended until the death of the taxpayer or until the condition which merited the postponement of the sale of the real property has ceased to exist.
(e) The sale to satisfy the transferred tax debt credit shall be subject to the provisions of homestead rights established by §§ 1851 et seq. of Title 31. The personal property listed in § 1130 of Title 32 shall be exempted from sale to satisfy the transferred tax debt credit.
History —June 26, 1997, No. 21, § 17; June 30, 1998, No. 105, § 11.