P.R. Laws tit. 13, § 520
When any real property has been sold for delinquent taxes and has been bid on in the name of the Commonwealth of Puerto Rico and it is afterwards discovered that, for any reason, such sale was irregular and that the owner of said property has been improperly deprived of his property the Secretary of the Treasury of Puerto Rico shall have authority to cancel said sale and where necessary to issue a certificate of redemption which shall act as a reconveyance of the property to the owner, or to his heirs or assigns, as the case may 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 though said property had not been sold for taxes, and the Registrar of Property shall record the certificate of redemption without the payment of any fee for such service. The Secretary of the Treasury of Puerto Rico shall in all cases where a certificate of redemption is issued in accordance with the provisions of this section transmit to the Secretary of Transportation and Public Works a certified copy of said certificate together with a statement setting forth the facts in the case and the grounds for issuing such certificate.
History —Mar. 14, 1907, p. 330, § 26.