(a) Immediately after the terms granted to pay assessed debts, fines, interest, surcharges, and penalties have expired, in cases in which the property to be attached is real property, the agent shall prepare an attachment certification describing the attached real property, and shall cause such certification to be filed for registration with the corresponding Property Registry.(b) The certification mentioned in subsection (a) shall contain the following detailed information: the name of the delinquent taxpayer; the amount of the assessed debts, fines, interest, surcharges, penalties, and costs owed by him/her; a description of the attached real property, which shall be equal to that recorded at the Property Registry; and that the attachment shall be valid in favor of the Government of Puerto Rico.(c) Filing the attachment certification with the registry shall constitute sufficient notice to the taxpayer and to begin demand for payment procedures. History —Jan. 31, 2011, No. 1, § 6060.06, retroactive to Jan. 1, 2011.