Tax recovery procedure governs attachment, sale, receivership, and safeguards for recovery of certified tax arrears.

Rule 225 establishes certificate-based recovery of tax arrears for the purposes of sections 413 and 475. Once a Tax Recovery Officer draws up a certificate, the defaulter must be served with notice to pay within fifteen days. Execution ordinarily cannot begin before that period expires, but movable property may be attached earlier where recorded reasons show a likelihood of concealment, removal, or disposal that may obstruct recovery; the attachment must be cancelled when satisfactory security is furnished. On non-payment, recovery may proceed through attachment and sale of movable or immovable property, or appointment of a receiver.

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