Alaska Statutes
Alaska Stat. § 29.45.320 (2026)
Real property tax collection
✓ current as of July 2026
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Sec. 29.45.320. Real property tax collection.
(a) The municipality shall enforce delinquent real property tax liens by annual foreclosure, unless otherwise provided by ordinance.
(b) If the tax on property described in AS 29.45.070 or on a taxable interest in tax-exempt property is not paid when due, a municipality may enforce the tax 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.
(a) The municipality shall enforce delinquent real property tax liens by annual foreclosure, unless otherwise provided by ordinance.
(b) If the tax on property described in AS 29.45.070 or on a taxable interest in tax-exempt property is not paid when due, a municipality may enforce the tax 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.
Notes of Decisions
Cited in 1
case, 1993–1993 · leading case: Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993).
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “It contends that the superior court erred as a matter of law in its interpretation of AS 29.45.320. Alaska Statute 29.45.320(b) authorizes a personal action against the delinquent taxpayer if a tax assessed on a taxable interest in tax-exempt property is not paid.”
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