§ 3.40.190. Tax lien.

A.

If any person who is liable to pay a tax or license fee under this chapter neglects or refuses to pay the tax or license fee after demand, the amount, including interest, additional amounts, or assessable penalties, together with costs, is a lien in favor of the city upon all property and rights to property, real or personal, belonging to that person.

B.

The lien imposed by this section arises upon delinquency and continues until the amount is paid or a judgment against the person arising out of the liability is satisfied.

C.

A lien arising out of a tax due under this chapter, including the penalties and interest on the tax, is subject to A.S. 29.45.300, a lien prior, paramount and superior to all other liens, mortgages, hypothecations, conveyances and assignments, upon all real and personal property of the person liable for the tax and upon all of the real and personal property used with the permission of the owner to carry on the business which is subject to the tax.

D.

The lien on personal and real property may be enforced as provided in A.S. 29.45.300—29.45.480 for enforcement of real and personal property tax liens.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)