The tax, penalty and interest imposed by this chapter shall constitute a lien in favor of the city upon all the collector's property within the city. The lien arises upon delinquency and continues until the liability for the amount is satisfied or the property is sold at foreclosure sale. When recorded, the sales tax lien has priority over all other liens except as provided in AS 29.45.650(e).
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981; Ord. 89-02 § 15, 1989)