Alaska Statutes (Last Updated: January 11, 2017) |
Title 29. MUNICIPAL GOVERNMENT. |
Chapter 29.45. MUNICIPAL TAXATION. |
Article 29.45.02. ENFORCEMENT OF TAX LIENS. |
Section 29.45.320. Real property tax collection.
Latest version.
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(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 brought in the district or superior court, in addition to other remedies available to enforce the lien.