Credits against any proprietor for his share of the expenses referred to in subsection (a) of § 64d-3 of this title, shall have preference over any other credit of any nature, except the following:(a) Credits to the order of the Commonwealth of Puerto Rico and the pertinent municipality for the total of the last five (5) annuities and the current unpaid, due and delinquent taxes which encumber the property.(b) Mortgage credits recorded in the Property Registry of Puerto Rico. History —May 20, 1987, No. 21, p. 63, added as § 11 on Aug. 10, 1988, No. 156, p. 669, § 8; July 16, 1992, No. 22, § 7.
Puerto Rico Legal Code