P.R. Laws tit. 13, § 509
Once the certificate of attachment is presented for registration at the proper property registry, the collector or agent shall notify said attachment in the manner determined by § 503 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 hereinbelow for advertising the sale of said property, it will be sold at public auction for a minimum rate fixed on the basis of the worth of the taxpayer’s equity in the property subject to attachment or for the worth of the tax debt, whichever is less. If the person to whom the attachment is notified, because he/she appears as the owner of the property in the registries of the Department of the Treasury, is not the owner on the date of the notice, he/she will be bound to give written notice of such circumstance to the collector who notified him/her of the attachment within ten (10) days following the date on which he/she received said notice. If he/she does not do so, he/she shall be guilty of a misdemeanor and upon conviction shall pay a fine of not less than one hundred (100) dollars or shall be imprisoned for a period of not less than six (6) months or both penalties, at the discretion of the court. Said advertisement of auction shall be published at least three (3) times a week for a period of one (1) week in two (2) newspapers of general circulation in Puerto Rico, and notices shall be posted to that same effect; and the cost of said advertising and posting, together with the fees established by § 536 of this Act for service of notice to the taxpayer or his/her representative, shall be collected as part of the costs of the sale and paid to the Secretary of the Treasury. The Secretary of the Treasury shall preserve a copy of said notice and a copy of the advertisement published in the newspapers together with the sworn statement of each one of the administrators of each one of the newspapers in which said advertisement was published. These documents shall be prima facie evidence of the proper advertisement of the auction.
History —Political Code, 1902, § 342; Mar. 10, 1904, p. 167, § 37; Mar. 10, 1910, No. 19, p. 83; June 14, 1957, No. 56, p. 125, § 9; June 28, 1969, No. 132, p. 384, § 6; May 27, 1976, No. 55, p. 152, § 9; Aug. 6, 1991, No. 48, § 2.