A. Real Property Tax – Lien – Date. Taxes on real property are a prior and paramount lien on the property upon which the taxes are levied. The lien includes any penalty or interest which may accrue from the delinquency date. The lien attaches on the first day of the tax and/or assessment year in which the taxes are levied.

B. If the tax on real property is not paid when due, the borough may enforce a lien on the tax by the sale of the property assessed after foreclosure in the special proceedings provided for by the Alaska Statutes, by order of the superior court of the district where the property assessed is located, with the exception that delinquent real property taxes for mobile homes that are located on land that is not owned by the mobile home’s owner of record may be enforced by a personal action against the delinquent taxpayer brought in the district or superior court, in addition to other remedies available to enforce the lien.

C. If the tax on a leasehold interest in a tax exempt property is not paid when due, the borough may enforce the tax by a personal action against the delinquent taxpayer brought in the magistrate or superior court, in addition to other remedies available to enforce the lien. [Ord. FY2015-10 §11, 2015; Ord. 84-1-O §1, 1984; prior code Ch. 3 subch. 1 §9. Formerly §3.20.100].