P.R. Laws tit. 13, § 361
2019-02-20 00:00:00+00
With the exception of the taxes on the encumbered property for five (5) years and for the current year, mortgage credits and crop loans are hereby declared to be liens, having preference over any other charge or lien for taxes or for any other cause.
History —Aug. 24, 1933, No. 14, p. 76, § 1; July 23, 1974, No. 125, Part 1, p. 564, § 7, retroactive to July 1, 1974.