§ 12.45.110. Tax lien.

A.

Taxes due and not paid on the date required by this chapter, together with all interest, penalties and costs accruing thereafter, shall immediately become a lien in favor of the municipality upon all of the rental agency's real and personal property including rights to property. Such lien shall continue until all taxes, penalties, interest and costs due the municipality have been paid or the lien released in whole or in part.

B.

A separate notice of such lien shall be given each rental agency liable for the taxes by mail, to the address provided in the application for certificate of registration, and shall be recorded in the Anchorage Recording District, Third Judicial District, State of Alaska and any other recording district the department may choose.

C.

Notice of the lien shall specify the rental agency liable for payment of the tax, the tax amount and due date, a statement of the interest, penalties and costs accrued and which may thereafter accrue, the tax period for which the taxes were due and such other information as the department may determine or as may be required by law.

D.

No failure or defect in the notice of lien, except as to amount, shall adversely affect the existence or priority of the lien created under this section.

(AO No. 2000-116(S), § 3, 7-18-00; AO No. 2003-107, § 7, 7-1-03)