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5096 — Puerto Rico Law | CourtGPT
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  3. Puerto Rico/
  4. Title Twenty-one - Municipalities (§§ 1-4 — 6756)/
  5. Subtitle 7 - Municipal Property Tax/
  6. Part I - /
  7. Chapter 243 - Tax Registry Survey, Classification and Assessment of Property § 5051a - Survey, Classification and Appraisal of Property—creation of the Interagency Committee and Development of the Action Plan/
  8. 5096
Puerto Rico Legal Code

5096

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Any person who holds a lien over another’s property may pay the taxes and surcharges imposed on said property at any time after they have become due and not been paid, and said taxes and surcharges shall be added to the lien and shall be reimbursed at the interest rate specified in the document that constitutes the lien. A tenant or leaseholder of the real property may pay the taxes and surcharges imposed on said real property any time after they have expired without having been paid, and deduct the amount paid him/her from the rent.\nHistory —Aug. 30, 1991, No. 83, § 3.46.