5115

(a) When the taxpayer whose real estate property has been auctioned for the payment of taxes wishes to redeem the aforesaid and does not know the domicile of the person to whom it was auctioned, or cannot locate him/her at the domicile given on the certificate of sale, he/she shall so announce in an edict that shall be published in a newspaper of general circulation [for thirty (30) days, one time per week, and in addition, shall post it for] one month at the internal revenue collection office or offices of the municipality where the real estate property was sold, making the offer of the sum paid by the successful bidder plus interest up to the day of the deposit, and once the term has expired, the taxpayer shall make said deposit at the Property Registry in the manner and to the effects determined in § 5116 of this title.\n(b) The person with an interest in the auctioned real estate property shall have the same rights as the delinquent taxpayer.\nHistory —Aug. 30, 1991, No. 83, § 4.15.