§ 12.15.070. Enforcement of tax obligations.

Latest version.

A.

Lien. Taxes levied on real property are a prior and paramount lien on the property upon which the taxes are levied. The lien includes any penalty or interest which may accrue from the delinquency date. The lien attaches on the first day of the tax year in which the taxes are levied.

B.

Civil action. A civil action may be maintained in personam against owners of real property subject to taxation to collect delinquent taxes owing on this real property in accordance with AS 29.45.320.

C.

Foreclosure proceedings. The chief fiscal officer shall initiate foreclosure to enforce delinquent real property tax obligations as provided by law. Subject to the assembly's approval, the mayor or chief fiscal officer may promulgate regulations for procedures to foreclose for real property taxes.

D.

Redemption or repurchase of property. Properties transferred to the municipality by tax deed will be subject to redemption or repurchase by an owner as provided by AS 29.45.

(GAAB 10.05.090; AO No. 92-148; AO No. 93-127, § 1, 8-17-93)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');