§ 3.20.440. Liens.

A.

The tax, interest, penalty and other costs due and owing the city by a seller under this chapter constitute a lien in favor of the city upon the assets and property of all persons liable for the payment of the tax, interest, penalty and other costs.

B.

The lien imposed by this section arises and attaches at the time that payment becomes delinquent and continues until the entire amount due has been paid.

C.

If delinquent sales taxes, interest, penalties and other costs are not paid within ten days from the mailing of notice and demand for payment thereof, a notice of lien may be recorded in the office of the district recorder in any recording district where the person liable has assets or property, and upon recordation, a lien arising under this section has priority over any other liens except those for special assessments or those granted priority by state and federal law. The city may record subsequent notices of lien for amount due after the recording of a previous notice of lien. The city may also record amended notices of lien to correct any errors or to provide notice of the then current amount owing.

D.

Within ten days after receiving the conformed, filed notice of lien or amended notice of lien from the recorder's office, the city shall mail a copy of the notice by certified mail, return receipt requested, to the last known address of seller; provided failure to so mail the copy shall not void the lien nor lessen its priority.

E.

An action to foreclose the lien created by this section shall be commenced and pursued in the manner provided for the foreclosure of such liens as set forth in the applicable Alaska Statutes.

F.

The remedy provided in this section is not exclusive and shall be in addition to all other remedies available to the city to collect the sales taxes, interest, penalties and costs due under this chapter.

G.

The failure to record a lien does not constitute a waiver or abrogation of any priorities, rights or interests of the city at law or in equity.

H.

Fees for the administrative costs of filing notices of liens and releasing liens shall be:

1.

Filing of notices of lien: fifty dollars plus recorder's office filing fee.

2.

Release of liens: fifty dollars plus recorder's office filing fee.

I.

Upon full satisfaction of payment of all taxes, interest and costs, including the administrative costs for the filing and release of the liens due and owing to the city, the finance director shall file a certificate discharging the lien.

(Ord. 04-10 § 2 (part), 2004).