A person having an interest in a lot on the foreclosure list may file an answer within 30 days after the date of last publication, specifying the person's objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the assessment and levy of the tax is valid and that the tax is unpaid.
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.