Tax recovery procedure: notice, attachment, sale, seizure, receivership, arrest and appeals govern enforcement of tax certificates and priorities.

The Fifth Schedule prescribes an administrative tax recovery regime empowering the Tax Recovery Officer to issue notices, attach and sell movable and immovable property, appoint receivers, effect distraint, and where warranted arrest and detain defaulters; it details procedures for proclamation, sale, custody, inventory, adjustments of proceeds, purchaser rights, challenges to attachment or sale, evidentiary burdens of claimants, release conditions, appeal and review mechanisms, protections for exempt property and vulnerable persons, and limits on timing and conduct of enforcement actions.

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