P.R. Laws tit. 21, § 5077
When any change is made in the current appraisal of the property of any taxpayer or when the property of a taxpayer which has not been previously appraised is appraised, or when the taxpayer has requested the reappraisal of his/her property, the Collection Center or its authorized representative shall notify said taxpayer of the appraisal and the tax levied by mailing said notice by regular mail, addressed to the taxpayer at the last address appearing in the records of the Collection Center. This notice, together with its publication, shall constitute full notice to each taxpayer of the tax levied, and the taxpayer shall be bound to pay the tax in the manner and within the term provided in § 5091 of this title. The taxpayer may challenge the tax thus levied and notified as provided in this part; 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.
History —Aug. 30, 1991, No. 83, § 3.27; Aug. 6, 1992, No. 45, § 8; Aug. 27, 1998, No. 258, § 2; Mar. 9, 2009, No. 7, § 62; July 10, 2009, No. 37, § 32.