Alaska Statutes
Alaska Stat. § 29.45.300 (2026)
Tax liability
✓ current as of July 2026
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Sec. 29.45.300. Tax liability.
(a) The owner of assessed personal property is personally liable for the amount of taxes assessed against the property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the municipality.
(b) Property taxes, together with penalty and interest, are a lien upon the property assessed, and the lien is prior and paramount to all other liens or encumbrances against the property.
(a) The owner of assessed personal property is personally liable for the amount of taxes assessed against the property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the municipality.
(b) Property taxes, together with penalty and interest, are a lien upon the property assessed, and the lien is prior and paramount to all other liens or encumbrances against the property.
Notes of Decisions
Cited in 4
cases, 1995–2012 · leading case: Cutler v. Kodiak Island Borough, 290 P.3d 415 (Alaska 2012).
Cutler v. Kodiak Island Borough, 290 P.3d 415 (Alaska 2012). “See AS 29.45.300(b) (providing property tax lien "is prior and paramount to all other liens or encumbrances against the property"").”
Kenai Peninsula Borough v. Arndt, 958 P.2d 1101 (Alaska 1998). “” 4 Pursuant to AS 29.45.300, “[t]he owner of assessed personal property is personally liable for the amount of taxes assessed against the property.”
Lot 04B & 5C Block 83 Townsite v. Fairbanks North Star Borough, 261 P.3d 422 (Alaska 2011). “"); see also AS 29.45.300(b) ("Property taxes, together with penalty and interest, are a lien upon the property assessed.”
United States v. Matanuska-Susitna Borough, 906 P.2d 1386 (Alaska 1995). “See AS 29.45.300 (providing that unpaid property taxes become a property lien encumbering the property).”
— Alaska Stat. § 29.45.300(b) — 2 cases
Cutler v. Kodiak Island Borough, 290 P.3d 415 (Alaska 2012). “See AS 29.45.300(b) (providing property tax lien "is prior and paramount to all other liens or encumbrances against the property"").”
Lot 04B & 5C Block 83 Townsite v. Fairbanks North Star Borough, 261 P.3d 422 (Alaska 2011). “"); see also AS 29.45.300(b) ("Property taxes, together with penalty and interest, are a lien upon the property assessed.”
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