Tax recovery certificates permit property attachment, sale, or receivership while barring challenges to certificate correctness during recovery proceedings.

Section 413 establishes recovery of tax arrears through a certificate specifying arrears due from an assessee in default. Recovery may proceed by attachment and sale of movable or immovable property, or appointment of a receiver. Proceedings may be pursued simultaneously with other recovery modes, and the assessee cannot dispute the certificate's correctness or validity during recovery proceedings. The Tax Recovery Officer may cancel the certificate or rectify clerical or arithmetical errors. Specified property transferred without adequate consideration to close family members is also available for recovery.

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