Chapter 17.03
ENFORCEMENT OF PUBLIC ASSESSMENTS
Sections:
17.03.010 Delinquent assessment payments – Enforcement.
17.03.010 Delinquent assessment payments – Enforcement.
a. Assessments under this title and any interest or penalties on these assessments are liens on the property assessed.
b. Foreclosure of assessment liens shall be in accordance with the procedures required for foreclosure of property tax liens under Alaska statute. [Ord. 19-23(S-2)(A) § 5, 2019].
17.03.020 Priority of lien.
a. Assessments under this title and any interest or penalties on these assessments are liens on the property assessed and are prior and paramount to all liens except municipal tax liens. Assessment liens may be enforced as provided in this code and AS 29.45.320 through 29.45.470 for enforcement of property tax liens.
b. Assessment liens run with the land, and that portion of the assessment under the assessment contract that has not yet become due is not eliminated by foreclosure of a property tax lien. [Ord. 19-23(S-2)(A) § 5, 2019].