P.R. Laws tit. 13, § 290
On request, any taxpayer whose total taxes in any fiscal year, as fixed by the Secretary of the Treasury of Puerto Rico, do not exceed one hundred (100) dollars, shall be entitled to have the Administrative Director of the Office of Court Administration designate for him one of the Public Defendants of the Court of First Instance of Puerto Rico so that the latter may render him legal counsel and representation services in appeal proceedings before said Court in all cases in which the taxpayer may file application in writing to said Administrative Director, and, in the judgment of said official, the appeal involves an actual controversy of facts or of law. The Administrative Director of the Office of Court Administration shall by regulation prescribe the manner in which the services referred to in this section shall be rendered. The Court of First Instance shall provide said taxpayers expert assistance in the same manner hereinbefore provided as regards legal counsel and representation services.
History —Sept. 27, 1951, No. 1, p. 92, § 3; June 22, 1954, No. 75, p. 384.