Tax recovery procedure through notice, attachment, sale, receivership and arrest, with safeguards for claims, exemptions and appeals. Procedure for recovery of tax under the certificate issued by the Tax Recovery Officer is structured through notice, execution, attachment, sale, receivership, and arrest. Recovery may proceed after service of a fifteen-day notice, subject to limited earlier attachment of movable property in appropriate cases. The rule regulates modes of recovery, recovery of interest, costs and charges, the limited title passing to purchasers, investigation of claims and objections, application of sale proceeds, and exemptions from attachment. It also contains detailed safeguards, including rules for proclamation and sale, civil prison detention, appeals, review, and recovery against sureties and legal representatives.