P.R. Laws tit. 21, § 5089
The Collection Center shall compute the sum of the Commonwealth and municipal taxes owed by any such person on the basis of the valuation of the property through its appraisal. Said amount shall be entered in the proper registries, indicating the name of the taxpayer, his/her account number, the property coding, and the description of the property subject to the payment of taxes. In due time the Collection Center shall deliver the necessary receipts or tax lists to the respective collectors or authorized representatives and will charge their total amount to the account of said collectors or authorized representatives. The possession of said receipts or tax lists pertaining to delinquent taxes owed by any property shall be sufficient authorization for the collector or authorized representative to proceed to collect said taxes, and for the seizure, attachment and sale of the debtor’s real and personal property as provided by § 5101 of this title, should said taxes be not paid up within the term determined by § 5092 of this title.
History —Aug. 30, 1991, No. 83, § 3.39.