To secure the payment of sales taxes, penalties, interest, and administration costs, there is hereby created a lien on the real property and personal property of a tax payer or tax collector, or both, as the case may be. The lien arises upon delinquency and continues until the liability for the amount is satisfied or the property is sold at foreclosure sale, The city will provide notice of the lien to the tax payer or tax collector, or both, and record notice of the lien in the office of the Recorder for the district in which the property is located. When recorded, the lien has priority over all other liens except (1) liens for property taxes and special assessments; (2) liens that were perfected before the recording of the sales tax lien for amounts actually advanced before the recording of the sales tax lien; (3) mechanics’ and materialmen’s liens for which claims of lien under AS 34.35.070 or notices of right to lien under AS 34.35.064 have been recorded before the recording of the sales tax lien.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)