P.R. Laws tit. 21, § 652r
(a) Lien.—
(1) Except as otherwise provided by law with respect to other taxes, the amount of the license taxes levied hereunder, including interest, penalties, additional amounts and tax additions, shall constitute a preferred lien in favor of the corresponding municipality on all the real property and real rights of the person, to run from the date on which the tax receipts are in the possession of the Official Collector, and shall continue in force until the amount owed has been completely paid, or until the term for the commencement of a constraint proceeding or suit for its collection, has expired.
(2) Such lien shall not be filed against a mortgage creditor, a crop lien creditor, buyer or judgment creditor until the Finance Director has entered or recorded it in the Property Registry referred to in subsection (b) of this section, but in such case, the lien shall be valid and shall have priority solely from, and after the date of such entry or registration, and solely with respect to liens and charges subsequent to said date.
(b) Collection.— The taxes levied under §§ 651–652y of this title including interest, penalties, additional amounts and additions to such taxes, shall be collected by the Finance Director through the same constraint procedure established by law for the collection of property taxes. As soon as said licenses, including interest, penalties, additional amounts and additions thereto have been assessed, and without it being necessary to let the period granted herein for its payment elapse, nor to prosecute before attaching the person’s chattels, the Finance Director may direct the Official Collector to attach, pursuant to the constraint procedure, the person’s real property or real rights to ensure or enforce payment of said taxes, including interest, penalties, additional amounts and tax additions. The Property Registrar shall enter said attachment in the Registry of Real Property Attachments in favor of the corresponding municipality, and shall also enter a notice thereof at the margin or the continuation of the registration of the taxpayer’s real property or real rights. If the corresponding municipality should be adjudicated a real property or real right subject to a prior preferred lien, for the collection of said taxes and other additional amounts, the owner of said lien may execute it against said property, making the corresponding municipality the defendant party in the proceeding which may be instituted.
History —July 10, 1974, No. 113, Part 1, p. 371, § 46; Nov. 17, 1992, No. 93, § 36.