Stay of recovery proceedings suspends tax recovery during granted payment time or while an appeal remains pending process Section 415 authorises the Tax Recovery Officer to grant time for payment and, until that time expires, to stay recovery proceedings. If a certificate has ... Summary
Stay of recovery proceedings suspends tax recovery during granted payment time or while an appeal remains pending process
Section 415 authorises the Tax Recovery Officer to grant time for payment and, until that time expires, to stay recovery proceedings. If a certificate has been drawn and the outstanding demand is later reduced by a modified order in an appeal or proceeding, the Officer must stay recovery of the reduced portion while proceedings remain pending, or amend or cancel the certificate once the order is final.
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