P.R. Laws tit. 21, § 5120
Notwithstanding the fact that the term of one year fixed by § 5114 of this title for the redemption of the properties sold for the collection of taxes has transpired, in all those cases in which the Collection Center adjudicates upon itself rural property at public auction for the collection of taxes, penalties and costs that encumber it by which sale agreements are executed by the delinquent taxpayer with the Secretary of Agriculture to comply with Title V of the Land Act of Puerto Rico approved April 12, 1941, as amended, the Collection Center may issue redemption certificates for all or that part of said real property committed by sale by said taxpayer in favor of the Secretary of Agriculture through the total payment, or the proportional part of the redemption price, and the main real estate property corresponding to the redeemed parcel.
History —Aug. 30, 1991, No. 83, § 4.20.