P.R. Laws tit. 21, § 5113
Within sixty (60) days following the date of the auction, the Collection Center will prepare, sign and deliver a certificate of purchase to the buyer of any real property whatsoever which is sold for non payment of taxes, which will include the name and residence of said buyer, the date of sale of said real properties, the amount for which they have been sold, a certification stating that said amount has been paid in full by the buyer, the amount of taxes, fines and costs, and the description of the properties required by § 5106 of this title, and the folio and volume of the Property Registry of the district where the real estate property is registered, should it have been registered.
Should the right of redemption provided below be not exercised within. the prescribed term, said certificate, once registered in the Property Registry in the corresponding district, shall constitute absolute title to the property in favor of said buyer subject to the liens registered on said property. Said certificate shall be prima facie evidence of the events included therein, in any controversy or proceeding or suit that involves or concerns the rights of the purchaser, his/her heirs or assigns, to the property transferred by virtue thereof. Upon receipt of said certificate, the purchaser, his/her heirs or assigns, may have it duly registered in the corresponding section of the Property Registry through the payment of the corresponding registration fee.
History —Aug. 30, 1991, No. 83, § 4.13.