Under pain of nullity, the attachment report shall be drawn in conformity with the provisions of Article 100 of the OHADA Law, with the exception of (4)of this Article , which shall be replaced by the description of the land upon which the crops are found, the quantity, state and an indication of the nature of the fruits.

The report shall be signed by the mayor or head of the administrative unit where the property is situated and a copy thereof left with him.

The debtor shall be made the custodian of the attached crops. However, the competent court may, at the instance of the distrainor creditor name a manager of the farm. The debtor shall be heard or summoned to attend the hearing.

The sale shall be publicized by affixing posters at the town hall or at the place where public Acts are affixed and at the market situated nearest to the place where the crops are found.

The posters shall mention the date, time and place of the sale and shall indicate the place where the crops are found, as well as the quantity and the nature of the crops.

The affixing of posters shall be certified as in matters of attachment and sale.

The sale shall be carried out, in accordance with the provisions of Article s 120 of the law and following and at the place where the crops are located or in the nearest market.

However, the formalities prescribed for the attachment and sale process shall be observed.

Their claim shall be preferred to all others, regardless of any preferential rights attached to the other claims.

Notice of the application shall be given to the third party by registered mail with acknowledgement of receipt or by any other means with written proof addressed by the bailiff or process server who shall notify the debtor by simple letter.

The third party shall, within eight days, acknowledge receipt of such application and state whether or not he is in a position to act on it. He shall equally inform the debtor of the cessation or the suspension of remuneration.

The third shall pay directly to the distrainor against a receipt, the amount claimed for maintenance allowance.

Any objection relating to these proceedings shall not stay execution.

They shall be made by written or verbal declaration at the registry of the court of the residence of the debtor paying the pension.

Where a new decision changes the amount awarded as maintenance allowance, or cancels or modifies the method of execution of the obligation, the application for direct payment shall, as of right, be modified in consequence with effect from the notification of the modifying decision to third parties in accordance with the provisions of Article 214 of the OHADA Law.

Within a period of eight (8) days, under pain of forfeiture, the sequestration shall be notified to the debtor through an instrument which shall, under pain of nullity, contain;

1) A copy of the order of the competent court or, where applicable, of the enforceable instrument on the basis of which the attachment is carried out;

2) A copy of the attachment report;

3) A statement in bold characters of the debtor’s right to apply to the competent court of his place of residence for an order of discharge of the protective measure, where the conditions of validity of the attachment are not fulfilled;

4) An indication of the court before which other disputes shall be brought, especially those relating to the enforcement of the writ of attachment;

5) A choice of an address for service within the jurisdiction where the attachment is carried out, if the creditor is not resident therein ; any service or offer may be made at the chosen address;

6) A reproduction of the provisions of Article s 62 and 63 of the OHADA Law.

The provisions of Article 239 of the OHADA Law shall also apply.

The instrument, shall under pain of nullity, contain;

1) The full names and residence of the distrainee and the distrainor, or, in the case of corporate persons their legal forms, corporate names and registered offices;

2) A choice of an address for service within the jurisdiction where the attachment is carried out, if the creditor is not resident therein ; any service or offer may be made at the chosen address;

3) A reference to the decision of the competent court or the enforceable instrument on the basis of which the attachment was carried out;

4) A detailed account of the amount of the sums for which the attachment is carried out;

5) A prohibition to any third party from disposing the sums claimed up to the amount owed the debtor;

6) A reproduction of the provisions of the second paragraph of Article 36 as well as those of Article 156 of the OHADA Law.

In the absence of an amicable settlement, any interested party may apply to the court that the sums attached be paid to an escrow agent who shall be appointed by the court of the place of residence or the place of abode of the debtor.

The handing over of the funds to the escrow agent shall stop interest owed by the garnishee from accruing.

Within a period of eight (8) days, under pain of forfeiture the sequestration shall be notified to the debtor through an Act of a bailiff or a process server.

Under pain of nullity, the Act shall contain;

1) A copy of the order of the competent court or, where applicable, of the enforceable instrument on the basis of which the attachment is carried out;

2) A copy of the attachment report;

3) A statement in bold characters of the debtor’s right, to apply to the competent court at his place of residence for an order of discharge of the protective measure, where the conditions of validity of the attachment are not fulfilled;

4) An indication of the court before which other disputes shall be brought, especially those relating to the attachment process;

5) A reproduction of the provisions of Article s 62 and 63 of the OHADA Law.

A garnishee shall be required to furnish the bailiff or process server with the information provided for in Article 156 of the law and to hand over copies of documents in support thereof. The information shall be mentioned in the report.

A garnishee who, without legitimate cause, fails to provide the information required may be liable to pay the sums for which the attachment is made where the said attachment is converted into a writ of attachment and award subject to any action he may bring against the debtor.

He may also be ordered to pay damages in the event of willful negligence or an inaccurate or false declaration.

Where the garnishee’s declarations are not contested before the act of conversion, they shall be deemed to be accurate for purposes of the attachment.

Prior leave of the competent court shall not be necessary where the creditor holds a writ of execution.

The same shall apply in the case of default in payment, duly established by an accepted bill of exchange, promissory note, cheque or unpaid rents after a summons to pay as soon as they fall due by virtue of a written lease over immovable property.

Sequestration may be carried out on all the tangible or intangible personal property of the debtor. It shall render such property inalienable.

Where the sequestered property is a monetary claim, such sequestration shall render the sum claimed inalienable up to the sum authorized by the competent court or, where such authorization is unnecessary, up to the sum attached.

Sequestration shall, as of right, render the sums deposited inalienable and shall confer on the distrainor a possessory lien.

Where the sequestration is carried out on money in a banking establishment or similar financial establishment, the provisions of Article 161 of the OHADA Law shall apply.

The decision ordering sequestration shall, under pain of nullity, specify the amount guaranteed by the said protective measure and also specify the nature of the property involved.

The sequestration order of the competent court shall lapse where it is not executed within a period of three months from the date on which it was made.

Save where the sequestration was carried out with a writ of execution, the creditor shall, within one month following the said sequestration and under pain of being declared null and void, institute proceedings or complete the necessary formalities aimed at obtaining a writ of execution.

Where the sequestration is carried out on property in the hands of a third party, copies of the documents in support of the process shall be forwarded to the third party within a period of eight days from the date on which they were issued.

The debtor shall have a period of one month from the date of service of the attachment report to dispose of the attached property by private sale.

The attached property shall remain inalienable under the responsibility of the custodian. The property shall under no circumstances be removed before the deposit of the proceeds provided for in Article 118 of the OHADA Law, except in the case of extreme urgency.

The debtor shall inform the bailiff or process-server in writing of the offers made to him and shall state the name and address of the contingent purchaser as well as the period within which the latter offered to deposit the proposed price.

The bailiff or process-server shall forward these details to the distrainor and the opposing creditors by registered mail with acknowledgement of receipt or by any means with written proof.

The above parties shall within fifteen days decide either to accept or refuse the private sale, or to propose themselves as purchasers.

Where there is no response, they shall be deemed to have accepted.

A forced sale may only be carried out after the expiry of the one month time limit provided in Article 116 of the OHADA Law, extended , where necessary, by the fifteen-day period accorded the creditors to respond to the offer.

The proceeds of sale shall be deposited with the bailiff or process-server or at the registry, named by the distrainor.

The transfer of the ownership and delivery of the property shall be subject to the deposit of the purchase price.

Failing such deposit within the period agreed upon, the forced sale shall be carried out.

Except where refusal to authorize the sale is intended to harm the debtor, the liability of the creditor may not be invoked.

Where there is a disagreement between the creditor and the debtor over the place where the sale shall take place, the competent court, ruling in urgent matters, shall adjudicate over the dispute within five days of the complaint being filed by the most diligent party.

Publication of the sale shall be done by affixing posters which shall indicate the place, date and time of sale and the nature of the attached property.

The posters shall be affixed at the town hall of the place of residence or place of abode of the debtor, or at the neighbouring market and at any other appropriate place, as well as at the place of the sale, where such sale is to be conducted in a different place.

The sale may also be publicized either through print media or broadcast media.

Publication shall be carried out upon the expiry of the period prescribed in the last paragraph of Article 117 of the OHADA Law and at least fifteen days before the date fixed for the sale.

The bailiff or process-server shall certify that the publication formalities have been complied with.

The debtor shall be informed by the bailiff or process-server of the place, date and time of the sale not less than ten days before the date by registered mail with acknowledgment of receipt or by any other means with written proof. Mention shall be made thereof in the certificate as provided for in Article 122 of the OHADA Law.

Before the sale, the state and nature of the property attached shall be verified by the officer in charge of the sale. A report thereof shall be drawn up. Only missing and damaged property shall be mentioned in the report.

The auction shall be adjudicated to the highest bidder after three (3) calls. The purchase price shall be payable in cash, failing which the property shall be resold following the irresponsible bid.

The sale shall be stopped once the price of the property sold is sufficient to cover amount of the claim for which the property was attached and that of the opposing creditors in terms of the principal, interest and costs.

A report of the sale shall be drawn up. It shall contain a description of the property sold, the amount of the sale and the full names of the successful bidder.

The auctioneer or any other auxiliary of justice charged with the sale may not receive any amount below the purchase price under pain of the applicable criminal sanctions.

Payment may equally be made before the expiry of the time limit for opposition, where the debtor declares in writing that he is not opposed to the attachment.

Payment shall be made against a receipt to the garnishor or his specially authorised agent, who shall immediately inform the creditor thereof.

Such payment shall extinguish the obligation of the debtor and of the garnishee up to the amount of the sums paid.

Where an opposition is filed, any party may apply to the competent court to name an escrow account into which the garnishee shall pay the sums attached.

Where the attachment concerns a claim that is to be paid by installments, the obligation of the third party debtor shall be extinguished as and when the installments are paid in accordance with the provisions of paragraph (1) of Article 165 of the OHADA Law.

The third party debtor shall be informed by the creditor by registered letter with acknowledgement of receipt or by any other means with written proof, of the fact that the debt has been extinguished even where the sums were paid into an escrow account as provided for in Article 166 of the OHADA Law.

The attachment shall no longer be effective upon cessation of the obligation of the garnishee towards the debtor. The garnishee shall inform the garnishor thereof by registered mail with acknowledgement of receipt or by any other means with written proof.

In the case of refusal by the garnishee to pay the sums which he admits or has been adjudged owed the debtor the dispute shall be brought before the competent court which may issue a writ of execution against the garnishee.

Where there is only one distrainor creditor, the registrar shall pay to such creditor or his duly authorized agent the amount deducted as soon as he receives it from the employer.

The creditor or his authorized agent shall sign in the register provided for in Article 176 of the OHADA Law.

In the case of multiple attachments, the creditors shall rank equally subject to any legitimate preferential consideration.

Where there are several distrainor creditors, any payments made by a garnishee shall be deposited in an account opened by the registrar in a banking or postal institution or in the public treasury.

Withdrawals of funds for distribution from such account shall be made by the registrar upon the authorization of the president of the competent court.

The president of the competent court shall proceed to distribute the sums cashed quarterly during the first week of the months of February, May, August and November. He shall draw up a report showing the amount of costs to be deducted, the amount of preferential debts, and the amount of the sums allocated to the other creditors, if any.

The registrar shall give notice of the statement showing the distribution to each creditor and shall pay each his due.

The sums so paid to the creditors shall be discharged in the register provided for in Article 176 of the OHADA Law.

Where there is an objection against an intervention, the sums payable to the intervening creditor shall be held in an escrow account. They shall be paid to him where the objection is dismissed. Failing this, the said sums shall be distributed to the creditors or restituted to the debtor, as the case may be.

Any objection to the statement of distribution may be made within a period of fifteen days from its notification through an opposition filed at the registry.

The end of the attachment may result either from an agreement of the creditor(s) or from a finding of the President of the competent court that the debt has been extinguished.

It shall be notified to the employer within eight days.

Any creditor who fulfills the conditions provided for by Article 91 of the Uniform Act of the OHADA Law may join in an attachment which has already been executed against the property of the debtor by means of an opposition, by proceeding where necessary with a further attachment. No opposition may be admissible after the property has been verified.

The act of opposition shall, under pain of nullity, contain an indication of the writ of execution by virtue of which the opposition was made, a separate detailed account of the sums claimed in principal, costs and interest accrued, as well as an indication of the interest rate.

The act of opposition shall be served on the first distrainor creditor, unless the opposition is initiated by him, in order to make a new claim or extend the basis of the previous attachment. It shall also be served on the debtor.

The first distrainor creditor shall proceed with the sale alone.

Any opposing creditor may extent the initial attachment to other property. A report of an additional attachment shall be drawn up in accordance with the conditions set forth in Article s 100 to 102 of the OHADA Law.

The report shall be served on the first distrainor creditor as well as on the debtor. The right to proceed with a further sale may also be exercised by the first distrainor creditor.

Where during the attachment, the debtor provides the creditor with a report of a previous attachment, the creditor may file an opposition in accordance with the provisions of Article 131 of the OHADA Law. He may also carry out a further attachment forthwith in accordance with the provisions of Article s 100 to 102 of the OHADA Law.

A report of the further attachment shall be served on the first distrainor creditor alongside the act of opposition; both shall also be served on the debtor.

Where the initial attachment is extended, the forced sale of the property attached shall only be carried out upon the expiry of the deadlines provided for the private sale of the said property.

However, a forced sale may be carried out immediately on property for which the period prescribed for private sale has expired, either with the consent of the debtor or by order of the competent court, where the publication formalities were already complied with at the time of the opposition.

Where the first distrainor creditor fails to proceed with the formalities of the forced sale upon expiry of the prescribed deadlines, any opposing creditor shall request the first distrainor creditor to do so within a period of eight (8) days failing which he shall automatically be subrogated in the place of the first distrainor creditor.

The first distrainor creditor shall be discharged of his obligations. He shall be obliged to make available all relevant documents to the subrogee creditor.

The discharge of the attachment may be by a decision of the competent court or with the consent of the distrainor creditor and the opposing creditors.

Where the nullity of the first attachment results from a mere irregularity in the attachment process, such nullity shall not lead to the forfeiture of the oppositions. It shall have no bearing on further attachments and neither shall additional attachments be affected by it. Nullity of the first attachment shall not entail nullity of the opposition save where such nullity results from an irregularity in the execution of the writ of attachment.

The nullity shall not affect any further attachment.

Only distrainor or opposing creditors who had made known their claim before the verification of the attached property provided for in article s 124 of the OHADA Law and those who had taken out protective measures over the same property prior to the attachment, shall be allowed to enforce their rights on the proceeds of sale.