Failing to recover on goods the Collector to sell realty of defaulter

(1) If the amount of the taxes due and recoverable from a defaulter and of the fines, costs and expenses chargeable as aforesaid have not been, or in the opinion of the Chief Collector cannot be, raised by the sale of the goods of the defaulter, the Chief Collector may put up for sale either the whole of any lands or houses in Belize to which the defaulter is beneficially entitled, or such part thereof as in the discretion of the Chief Collector may be selected and marked off as sufficient to realise the required amount. (2) In default of satisfaction of the debt by any such sale as described in sub-section (1) of this section, then, if the lands or houses charged with the payment of unpaid income tax had passed out of the possession of the defaulter before the date of the said sale and consequently such last mentioned lands or houses had not been levied upon as aforesaid, the Chief Collector may in the last instance proceed to levy and sell the lands or houses last mentioned. Schedule II. (3) The Chief Collector may issue to the officer in charge of the Revenue Office of the district in which any lands or houses intended for sale are situate, a praecipe to levy the tax by the sale of the lands or houses therein mentioned which praecipe shall be in the form set out in Schedule II.