Alaska Statutes
Article 2. Enforcement of Tax Liens.
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 in the superior court for judgment;
(2) publish the foreclosure list for four consecutive weeks in a newspaper of general circulation distributed in the municipality or, if there is no newspaper of general circulation distributed in the municipality, post the list at three public places for at least 30 days;
(3) within 10 days after the first publication or posting, mail to the last known owner of each property as the owner's name and address appear on the list a notice advising of the foreclosure proceeding in which a petition for judgment of foreclosure has been filed and describing the property and the amount due as stated on the list.
(b) The list shall be arranged in alphabetical order as to the last name and must include
(1) the last known owner;
(2) the property description as stated on the assessment roll;
(3) years and amounts of delinquency;
(4) penalty and interest due;
(5) a statement that the list is available for public inspection at the clerk's office;
(6) a statement that the list has been presented to the superior court with a petition for judgment and decree.
(c) Completion of the requirements of (a) of this section constitutes and has the same force and effect as the filing of an individual and separate complaint and service of summons to foreclose a lien against each property described on the foreclosure list.

Structure Alaska Statutes