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<h1>Tax recovery procedure: administrative enforcement via certificates, attachment, sale, receivership and limited arrest powers.</h1> Procedure for recovery of tax empowers the Tax Recovery Officer to enforce arrears through a certificate by serving a fifteen day payment notice and, if unpaid, by attachment and sale of movable and immovable property, arrest and detention, or appointment of receivers. Proceeds are applied first to the certificate and execution costs, then to other amounts due under the Act, with safeguards for exemptions, prescribed sale and proclamation procedures, special rules for agricultural produce and negotiable instruments, limits on detention, rights of appeal and review, and Board issued guidelines for administration.