Section 29.45.300. Tax liability.

Latest version.

   (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, and the lien is prior and paramount to all other liens or encumbrances against the property.

Authorities

29.45.295

Notes

References

AS 29.45.295 Collection of delinquent taxes on certain governmental property.

History

(Sec. 12 ch 74 SLA 1985)

                    
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