Alaska Statutes
Chapter 45. Municipal Taxation
Article 2. Enforcement of Tax Liens.

Sec. 29.45.290. Validity. - Certified assessment and tax rolls are valid and binding on...

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...

Sec. 29.45.300. Tax liability. - (a) The owner of assessed personal property is personally liable...

Sec. 29.45.310. Enforcement of personal property tax liens by distraint and sale. - (a) A lien for personal property taxes may be enforced...

Sec. 29.45.320. Real property tax collection. - (a) The municipality shall enforce delinquent real property tax liens...

Sec. 29.45.330. Foreclosure list. - (a) A municipality shall (1) annually present a petition for...

Sec. 29.45.340. Clearing delinquencies. - During the publication or posting of the foreclosure list and...

Sec. 29.45.350. List to lienholder. - A holder of a mortgage or other lien on real...

Sec. 29.45.360. General foreclosure. - A municipality shall bring one general foreclosure proceeding in rem...

Sec. 29.45.370. Answer and objection. - A person having an interest in a lot on the...

Sec. 29.45.380. Judgment. - The court shall in a proper case give judgment and...

Sec. 29.45.390. Transfer and appeal. - (a) Foreclosed properties are transferred to the municipality for the...

Sec. 29.45.400. Redemption period. - Properties transferred to the municipality are held by the municipality...

Sec. 29.45.410. Effect. - Receipt of redemption money by the municipality releases the judgment...

Sec. 29.45.420. Additional liens. - If a property included in a foreclosure list is removed...

Sec. 29.45.430. Possession during redemption period. - Foreclosure does not affect the former owner's right to possession...

Sec. 29.45.440. Expiration. - (a) At least 30 days before the expiration of the...

Sec. 29.45.450. Deed to borough or city. - (a) Unredeemed property in the area of the borough outside...

Sec. 29.45.460. Disposition and sale of foreclosed property. - (a) The municipality shall determine by ordinance whether foreclosed property...

Sec. 29.45.470. Repurchase by record owner. - (a) The record owner at the time of tax foreclosure...

Sec. 29.45.480. Proceeds of tax sale. - (a) On sale of foreclosed real or personal property the...

Sec. 29.45.490. Payment of taxes upon public utilization. - If a municipality takes title to tax-foreclosed property for a...

Sec. 29.45.500. Refund of taxes. - (a) If a taxpayer pays taxes under protest, the taxpayer...