A. The borough shall prepare an annual foreclosure list pursuant to AS 29.45.330.

B. The provisions of AS 29.45.330 through 29.45.490 apply to borough delinquent property tax foreclosures.

C. The borough shall not foreclose against property that it knows has been determined by a federal, state or local agency to be contaminated or found to contain hazardous materials subject to regulation by a federal, state or local government. The borough may proceed with a personal action against the delinquent taxpayer to collect the tax, costs, penalty and interest. [Ord. FY2015-10 §12, 2015; Ord. 82-7-O, 1982; prior code Ch. 3 subch. 1 §10. Formerly §3.20.110].