(a) Los créditos a favor del Estado Libre Asociado de Puerto Rico y la correspondiente municipalidad por el importe de las cinco (5) últimas anualidades y la corriente no pagada, vencidas y no satisfechas de las contribuciones que graven al inmueble.
(b) Los créditos hipotecarios inscritos en el Registro de la Propiedad de Puerto Rico.
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