- Alaska Statutes.
- Title 29. Municipal Government
- Chapter 45. Municipal Taxation
- Section 300. Tax Liability.
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. Collection of Delinquent Taxes On Certain Governmental Property.
next: Section 310
. Enforcement of Personal Property Tax Liens By Distraint and Sale.
AS 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
- (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.
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