P.R. Laws tit. 13, § 182
2019-02-20 00:00:00+00
(a) That the taxpayer shows evidence, to the satisfaction of the Secretary of Treasury, that it is not possible to sell the property offered in payment of the taxes for the fair market value it has been appraised at.
(b) In the case of the real property specified in clause (a) of § 1 of this act, it must qualify to be part of the Inventory of Monuments and Historical or Archeological Sites of Puerto Rico of the Institute of Puerto Rican Culture.
(c) In the case of the properties specified in clause (b) of § 1 of this act, the concerned government entities shall have requested and justified their use, subject to the approval of the Public Buildings Authority of Puerto Rico.
History —July 20, 1979, No. 158, p. 404, § 2.