Tax recovery certificate empowers asset attachment, arrest or receiver appointment where an assessee defaults on tax payment. The Tax Recovery Officer may draw up a certificate specifying an assessee's arrears and recover the amount by attachment and sale of movable or immovable property, arrest and detention, or appointment of a receiver; the Officer may act despite other recovery proceedings. The assessee may not dispute the certificate's correctness, though the Officer may cancel or correct it. Property transferred without adequate consideration to certain relatives, including minors, is treated as the assessee's property and remains liable for recovery of arrears attributable to periods before a minor attains majority.