P.R. Laws tit. 21, § 5071
Whenever the Collection Center makes a review of the appraisal of a taxpayer’s property, or makes an appraisal of a taxpayer’s property that has not been previously appraised, or makes any change in the list and appraisal form of the property presented by any taxpayer which form has been returned for such purposes, the Collection Center shall notify within thirty (30) calendar days its resolution in writing with a description of the appraised property to the mayor of the municipality in which the same is located, and if several municipalities are involved, to the mayor of each one of such municipalities. Provided, That the Collection Center shall not be bound to notify the increase in the appraised value of a property with regard to the appraisal of the property as of January 1, 2009, January 1, 2010, and January 1, 2011, pursuant to the provisions of § 5051 of this title. Said increase in the appraised value of the property shall appear in the notice of the tax levy issued by the Collection Center pursuant to §§ 5076 and 5077 of this title.
Any municipality not in agreement with the appraisal notified by the Collection Center may request an administrative review as to its mathematical correction and accuracy. If the municipality still does not agree once the administrative review is issued, it may petition a review of the administrative decision before the Court of First Instance, in the manner, within the term and upon prior compliance of the requirements provided by law.
History —Aug. 30, 1991, No. 83, § 3.21; Aug. 28, 1998, No. 260, § 1; Mar. 9, 2009, No. 7, § 61; July 10, 2009, No. 37, § 31.