P.R. Laws tit. 13, § 33279
When any real property has been sold on account of delinquent assessed debts, fines, interest, surcharges, and penalties, and the same has been sold at auction to the Government of Puerto Rico, and it is discovered later that, for whichever reason, said sale was conducted irregularly and that the owner has been unduly deprived from his/her property, the Secretary shall be empowered to cancel such sale, and whenever necessary, he/she shall draw the redemption certificate, which shall operate as a new transfer of property to its owner, or his/her heirs or assignees, as the case may be, and such property shall be subject to all legal liens and claims against it to the same extent and in the same manner as if such property had not been sold to pay taxes, and the property registrar shall record the redemption certificate, for which services he/she shall not charge any fees. The Secretary, whenever a redemption certificate is issued pursuant to the provisions of this section, shall issue to the Secretary of Transportation and Public Works, a certified copy of the aforementioned certificate, together with an account attesting to the facts of the case and the reasons for issuing such certificate.
History —Jan. 31, 2011, No. 1, § 6060.19, retroactive to Jan. 1, 2011.