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<h1>Procedures for Recovery of Tax Arrears: Notices, Attachment, Sale, Receivership, Arrest, Exemptions, Appeals, and Time Limits</h1> This Schedule prescribes procedures for recovery of tax arrears: a tax recovery officer issues a certificate and serves a 15-day pay notice; if unpaid, recovery may proceed by attachment and sale of movable or immovable property, appointment of a receiver, arrest and detention, or other measures. It governs attachment methods, sale proclamations, purchasers' rights, disposition of proceeds, exemptions, investigation of third-party claims, restraint on alienation, police assistance, returns and rescission of sales, receivership, limits on detention, appeals and reviews, recovery from sureties, and time-limits for sale, with officers empowered to act and make procedural rules.