P.R. Laws tit. 13, § 33268
(a) Upon submittal for registration of the real property attachment certification at the corresponding Property Registry, or after having attached any other personal property, the agent shall give notice of such attachment in the manner provided in this Code, so that if all assessed debts, fines, interest, surcharges, penalties, and costs owed by the owner of the attached property are not paid in full within thirty (30) days following the date of notice of the attachment, the attached property shall be sold at public auction for a minimum rate fixed on the basis of the value of the taxpayer’s equity in the property subject to attachment or of the value of the tax debt, whichever amount is less. If the person who is given notice of the attachment of the real property on account of his/her being recorded as the owner of such property at the Property Registry, is not the owner by the date of notice, he/she shall be required to give written notice of such fact to the agent who gave him/her notice of the attachment within ten (10) days following the date such notice was received. If he/she does not follow this procedure, he/she shall be guilty of a misdemeanor.
(b) Auction announcement. — Once the term granted to the taxpayer in the notice of attachment has elapsed and the taxpayer has failed to pay in full all assessed debts, fines, interest, surcharges, penalties, and costs, the agent shall issue an auction announcement, which shall be published at least three (3) times for a term of one week in two (2) newspapers of general circulation in Puerto Rico and public announcements shall be posted for that same purpose; and the cost of such announcements, together with fees due for serving notice on the taxpayer or his/her representative, shall be charged as part of the costs for sale and be paid to the Secretary. A copy of such notice and a copy of the announcement published in the newspapers, together with a sworn statement from each of the executors of the newspapers on which the announcement was published, shall be kept by the Secretary. These documents shall constitute prima facie evidence of having announced such auction properly.
History —Jan. 31, 2011, No. 1, § 6060.08, retroactive to Jan. 1, 2011.