P.R. Laws tit. 13, § 33273
(a) Within sixty (60) days following the date of auction, the agent shall prepare, sign, and hand in to the buyer of any personal or real property sold due to failure to pay taxes, a purchase certificate, which shall contain the name and home address of such buyer, the date of sale of such property, the amount for which it was sold, a document attesting to the fact that said amount has been paid by the buyer, the amount of assessed debts, fines, interest, surcharges, penalties, and costs, and a description of the property as required under this Code and, in the case of real property, the page and volume of the Property Registry of Puerto Rico, and the corresponding section, where the real property sold is registered, in the event that it has been registered.
(b) If the redemption right provided in § 33274 of this title is not exercised within the term established therefor, such certificate, once recorded at the Property Registry of Puerto Rico, in the corresponding section, shall constitute freehold over said property in favor of such buyer, subject to liens preferred over the attachment of the Government of Puerto Rico. Such certificate shall be prima facie evidence of the facts stated therein in any controversy, proceeding, or lawsuit that involves or concerns the rights of the buyer, or his/her heirs or assignees, over the property transferred by virtue thereof. The buyer, his/her heirs or assignees may, upon receiving such certificate, cause its proper registration by the Property Registrar of Puerto Rico, in the corresponding section, by paying the corresponding registration fees.
History —Jan. 31, 2011, No. 1, § 6060.13, retroactive to Jan. 1, 2011.