P.R. Laws tit. 21, § 5078

2019-02-20 00:00:00+00
§ 5078. Personal and real property—Record of judicial decisions

In a book kept for such a purpose, the Collection Center shall record each case resolved by the Court of First Instance or by the Supreme Court of Puerto Rico regarding those cases it has reviewed, and each appraisal altered by said courts, as well as the date in which the change in the appraisal was ordered. The taxpayer whose property appraisal was altered or whose rights were affected by the final resolution of the above mentioned courts shall be notified of said resolution in writing, which shall also be recorded in said book.

History —Aug. 30, 1991, No. 83, § 3.28.