When declaring or valuating the property of persons who have not presented a list of the aforesaid on the return in the cases and pursuant to the provisions of §§ 5069 and 5072 of this title, the appraiser is authorized to examine any person whom he/she believes has knowledge as to the amount and value of said property, under oath or affirmance.\nHistory —Aug. 30, 1991, No. 83, § 3.24.
Puerto Rico Legal Code