507

Immediately after the expiration of the terms granted by § 330 of the Political Code of this title for the payment of the taxes, in the cases where the property to be attached is immovable, the collector or agent shall prepare an attachment certificate describing the real property attached and shall cause said certificate to be presented for recording in the proper registry of property. Said certificate shall contain the following details: the name of the delinquent taxpayer, if known; the number in the registry of deeds as assigned by the Secretary of the Treasury to the real property attached for fiscal purposes; the amount of taxes, penalties and costs due thereon; the description of the property or real property attached; and that the attachment will be valid in favor of the Commonwealth of Puerto Rico. The attachment certificate, once presented in the registry, shall be sufficient to notify the taxpayer and to begin the attachment proceeding. History —Political Code, 1902, § 340; Mar. 10, 1904, p. 167, § 35; June 14, 1957, No. 56, p. 125, § 7; June 28, 1969, No. 132, p. 384, § 4; May 27, 1976, No. 55, p. 152, § 7.