Sec. 29.45.360. General foreclosure.
A municipality shall bring one general foreclosure proceeding in rem against the properties included in the foreclosure list. If the owner is unknown, the property is proceeded against as belonging to “unknown owner.”
Sec. 29.45.370. Answer and objection.
A person having an interest in a lot on the foreclosure list may file an answer within 30 days after the date of last publication, specifying the person’s objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the assessment and levy of the tax is valid […]
Sec. 29.45.380. Judgment.
The court shall in a proper case give judgment and decree that the tax liens be foreclosed. It is a several judgment against each lot and a lien on each lot.
Sec. 29.45.390. Transfer and appeal.
(a) Foreclosed properties are transferred to the municipality for the lien amount. When answers are filed the court may enter judgment against and order the transfer to the municipality of all other properties on the list pending determination of the matters in controversy. The court shall hear and determine the issues raised by the complaint […]
Sec. 29.45.400. Redemption period.
Properties transferred to the municipality are held by the municipality for at least one year. During the redemption period a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest, and costs, including all costs incurred under AS 29.45.440(a). Property redeemed is subject to all accrued taxes, […]
Sec. 29.45.290. Validity.
Certified assessment and tax rolls are valid and binding on all persons, notwithstanding a defect, error, omission, or invalidity in the assessment rolls or proceedings pertaining to the assessment roll.
Sec. 29.45.295. Collection of delinquent taxes on certain governmental property.
AS 29.45.300 – 29.45.490 do not apply to property taxable under AS 29.45.030(a)(1)(B) or (C) or to federal property not exempted under AS 29.45.030(a)(8). A municipality may bring an action in the superior court to compel payment of property taxes due from the state, municipal, or federal entity if the entity does not pay the […]
Sec. 29.45.300. Tax liability.
(a) The owner of assessed personal property is personally liable for the amount of taxes assessed against the property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the municipality. (b) Property taxes, together with penalty and interest, are a lien upon the property assessed, […]
Sec. 29.45.310. Enforcement of personal property tax liens by distraint and sale.
(a) A lien for personal property taxes may be enforced by distraint and sale of the property. The municipality shall provide the procedure for distraint and sale by ordinance. A seizure, levy, or distraint is not legal unless demand is first made of the person assessed for the amount of the tax, penalty, and interest, […]
Sec. 29.45.320. Real property tax collection.
(a) The municipality shall enforce delinquent real property tax liens by annual foreclosure, unless otherwise provided by ordinance. (b) If the tax on property described in AS 29.45.070 or on a taxable interest in tax-exempt property is not paid when due, a municipality may enforce the tax by a personal action against the delinquent taxpayer […]