ARTICLE 163: BREACH OF LOCKS

If during the embargo, the person with whom the procedure is understood does not open the doors of the constructions, buildings, or houses indicated for the attachment or in which it is presumed that there are personal property, the executor, with prior agreement founded by the head of the office executor, will cause the locks that are necessary to be broken before two witnesses, so that the depositary takes possession of the property or to continue the procedure.

In the same way, the tax collector will proceed when the person with whom the procedure is understood does not open the furniture in which it supposes have cash, jewelry, art objects, or other embargo assets are stored. If it is not feasible to break or force the locks, the same executor will levy an attachment in the locked furniture and its contents, and seal them and deposit them to the exacting office, where they will be opened within three days by the debtor or its legal representative and, otherwise, by an expert appointed by the office itself, under the terms of the regulations of this Code.

If it is not feasible to break or force the locks of boxes or other objects attached to a property or of difficult transportation, the executor will levy an attachment and their contents and seal them; to open it, the procedure established in the previous paragraph will be followed.