Tax recovery certificates preserve limitation while coercive action is stayed; undisputed amounts may be enforced during settlement proceedings.

Recovery certificates should be issued to preserve limitation while coercive action is held in abeyance; suspension of coercive action excludes issuance of statutory notices under the second schedule and attachment of property as protective measures but includes sale and arrest. Commissioners must report undisputed tax amounts in admitted settlement cases so the commission can permit recovery of those amounts, and assessees should be permitted and encouraged to pay taxes or offered amounts during pendency. Normal recovery continues for years not admitted or not yet admitted, and commissioners must expedite reports to the commission.

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