Alaska Statutes Title 29, Chapter 29.45, Article 02 - Enforcement of Tax Liens

• 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...
• 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...
• 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...
• 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...
• 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...
• Sec. 29.45.330 Foreclosure List.
  (a) A municipality shall(1) annually present a petition for judgment and a certified copy of the foreclosure list for the previous year's delinquent taxes...
• Sec. 29.45.340 Clearing Delinquencies.
  During the publication or posting of the foreclosure list and up to the time of transfer to the municipality a person may pay the...
• Sec. 29.45.350 List to Lienholder.
  A holder of a mortgage or other lien on real property may request the clerk to send by certified mail notice of a foreclosure...
• 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...
• 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...
• 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...
• 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...
• 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...
• Sec. 29.45.410 Effect.
  Receipt of redemption money by the municipality releases the judgment obtained under AS 29.45.380 . The clerk or the clerk's designee shall record the...
• Sec. 29.45.420 Additional Liens.
  If a property included in a foreclosure list is removed after payment of delinquencies or redemption by another lienholder, the payment represented by receipt...
• Sec. 29.45.430 Possession During Redemption Period.
  Foreclosure does not affect the former owner's right to possession during the redemption period. If waste is committed by the former owner or by...
• Sec. 29.45.440 Expiration.
  (a) At least 30 days before the expiration of the redemption period the clerk or the clerk's designee shall publish a redemption period expiration...
• Sec. 29.45.450 Deed to Borough or City.
  (a) Unredeemed property in the area of the borough outside all cities is deeded to the borough by the clerk of the court. Unredeemed...
• Sec. 29.45.460 Disposition and Sale of Foreclosed Property.
  (a) The municipality shall determine by ordinance whether foreclosed property deeded to the municipality shall be retained for a public purpose. The ordinance must...
• Sec. 29.45.470 Repurchase by Record Owner.
  (a) The record owner at the time of tax foreclosure of property acquired by a municipality, or the assigns of that record owner, may,...
• Sec. 29.45.480 Proceeds of Tax Sale.
  (a) On sale of foreclosed real or personal property the municipality shall divide the proceeds less cost of collection between the borough and the...
• Sec. 29.45.490 Payment of Taxes Upon Public Utilization.
  If a municipality takes title to tax-foreclosed property for a public purpose, the municipality shall satisfy unpaid taxes and assessments against the property held...
• Sec. 29.45.500 Refund of Taxes.
  (a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the municipality for recovery of the...

Last modified: November 15, 2016