Certificate recovery proceedings allow attachment, sale, and receivership for tax arrears, while barring challenge to the certificate's correctness.

Certificate recovery proceedings commence when an assessee is in default, enabling the Tax Recovery Officer to draw up a signed certificate stating arrears due and recover the amount by attachment and sale of movable or immovable property, or by appointing a receiver. The assessee cannot dispute the correctness of the certificate, and the officer may cancel it or correct clerical or arithmetical mistakes. Property transferred without adequate consideration to specified family members may also be treated as the assessee's property for recovery purposes.

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