Tax Recovery Officer jurisdiction: officers may transfer certificates, stay recovery, and amend or cancel certificates after appeal. The substituted sections define the competent Tax Recovery Officer by business location, residence, or property situs and permit sending a certificate or certified copy to another officer when property spans jurisdictions, who must then proceed as if the certificate were his. Certificates are not disputable by the assessee, but the officer may cancel them or correct clerical or arithmetical mistakes. The officer may grant time for payment and stay recovery; where an appeal reduces a demand, recovery of the reduced portion is stayed during proceedings and the certificate must be amended or cancelled when the proceedings become final.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Recovery Officer jurisdiction: officers may transfer certificates, stay recovery, and amend or cancel certificates after appeal.
The substituted sections define the competent Tax Recovery Officer by business location, residence, or property situs and permit sending a certificate or certified copy to another officer when property spans jurisdictions, who must then proceed as if the certificate were his. Certificates are not disputable by the assessee, but the officer may cancel them or correct clerical or arithmetical mistakes. The officer may grant time for payment and stay recovery; where an appeal reduces a demand, recovery of the reduced portion is stayed during proceedings and the certificate must be amended or cancelled when the proceedings become final.
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