A. The tax, interest, and penalty imposed under this chapter and the lien filing fee under subsection B of this section shall constitute a lien in favor of the borough upon all real and personal property of every person required to collect and remit the tax. The lien arises at the time of delinquency and may be recorded at any time thereafter. When recorded, the lien has priority over all other liens except (1) liens for property taxes and special assessments; (2) liens that were perfected before the recording of the sales tax lien for amounts actually advanced before the recording of the sales tax lien; and (3) mechanics’ and materialmen’s liens for which claims of lien under AS 34.35.070 or notices of right to lien. Upon recordation, a copy of the lien shall be sent to the last known address of every person named in the lien. Failure to comply with this requirement shall not, however, affect the validity of the lien or the borough’s right or authority to foreclose upon it.
B. Fees for the filing and releasing of liens authorized by this section shall be established by resolution of the assembly. [Ord. 2007-06 §2; Ord. 00-06 §2; Ord. 96-19 §3, 1996. Formerly §3.30.240].