P.R. Laws tit. 13, § 33276
If the aforementioned buyer, or his/her heirs or assignees, refuse to accept the money offer made, as established for redeeming the property, or if they cannot be located, the person entitled to redeem the property shall pay the redemption amount to the authorized agent in whose Collection District the sale of the property was conducted. In such case, the agent shall compute the legal amount of money to be paid in order to redeem the property pursuant to the prescriptions of this Code and, upon receiving the same, the agent shall issue to the person redeeming the property a certificate for having effectively redeemed the property. The payment of such redemption money to the aforementioned agent shall reinstate said former owner or his/her heirs or assignees all rights and ownership over said real and personal property, and participation therein and possession thereof, as said former owner had before said property was sold to pay taxes.
History —Jan. 31, 2011, No. 1, § 6060.16, retroactive to Jan. 1, 2011.