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 amount due within six months after the date that the taxes are due.
Structure Alaska Statutes
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Article 2. Enforcement of Tax Liens.
Sec. 29.45.295. Collection of delinquent taxes on certain governmental property.
Sec. 29.45.300. Tax liability.
Sec. 29.45.310. Enforcement of personal property tax liens by distraint and sale.
Sec. 29.45.320. Real property tax collection.
Sec. 29.45.330. Foreclosure list.
Sec. 29.45.340. Clearing delinquencies.
Sec. 29.45.350. List to lienholder.
Sec. 29.45.360. General foreclosure.
Sec. 29.45.370. Answer and objection.
Sec. 29.45.390. Transfer and appeal.
Sec. 29.45.400. Redemption period.
Sec. 29.45.420. Additional liens.
Sec. 29.45.430. Possession during redemption period.
Sec. 29.45.450. Deed to borough or city.
Sec. 29.45.460. Disposition and sale of foreclosed property.
Sec. 29.45.470. Repurchase by record owner.
Sec. 29.45.480. Proceeds of tax sale.