P.R. Laws tit. 13, § 33275
(a) When the taxpayer whose land has been sold at auction to pay his/her debt with the Department wishes to redeem such property but does not know the home address of the person who bought it at auction or does not find him/her at the home address recorded in the certificate of sale, shall so inform by means of a public announcement that shall be published in a newspaper of general circulation for thirty (30) days, once a week, and it shall also be posted for one (1) month at the Collection District where the land was sold, whereby the sum paid by the prevailing bidder and interest thereon shall be offered until the date the deposit is to be made, and upon expiration of such term, he/she shall make such deposit at the corresponding property registry in the manner and for the purposes set forth in § 33276 of this title.
(b) The person who ends up having an interest in the auctioned real property shall have the same right as the delinquent taxpayer.
History —Jan. 31, 2011, No. 1, § 6060.15, retroactive to Jan. 1, 2011.