P.R. Laws tit. 21, § 5234
(a) Except as otherwise provided by law with respect to other taxes, the amount of the personal property taxes levied by law, including interest, penalties, additional amounts and additions to said taxes, shall constitute a prior lien in favor of the Collection Center on all the real and personal property, and the real rights of the taxpayer as of the date on which payment therefor is required by the Collection Center or authorized representative, and shall continue to be in effect until the amount owed is totally paid, or until the term for commencing a legal collection procedure or a court proceeding for its collection, has expired.
(b) Such a lien shall not be valid against a mortgage creditor, a financially backed creditor or buyer or a judgment creditor, until the Collection Center or its authorized representative has annotated or registered the attachment referred to in § 5235 of this title in the Real Estate Record Office, but in such case, the lien will be valid and shall have preference only from and after the date of such annotation or registration and solely with respect to liens and encumbrances after such a date.
History —Aug. 30, 1991, No. 83, § 6.34.