1984-01 Relating to Real Property Tax, Lien, and Date.I
i 1 1 I S 1 .,
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH RELATING TO REAL PROPERTY
TAX, LIEN AND DATE.
The Kodiak Island Borough Assembly hereby ordains:
Section 1. That Chapter 3.20.100 is hereby amended by adding a new paragraph
1 A and changing A to 8 and B to C as follows:
3.20.100 Enforcement of tax liens on real property.
Ij A. Real property tax, lien, date. Taxes on real property are a
I prior and paramount lien on the property upon which the taxes are levied. The
lien includes any penalty or interest which may accrue from the delinquency
1 1 date. The lien attaches on the first day of the tax and /or assessment year in
j which the taxes are levied.
B. If the tax on real property is not paid when due, the borough
,assembly may enforce a lien on the tax by the sale of the property assessed
after foreclosure in the special proceedings provided for by Alaska Statutes,
,,by order of the superior court of the district where the property assessed is
located.
1 C. If the tax on a leasehold interest in a tax exempt property is
not paid when due, the borough may enforce the tax by a personal action
against the delinquent taxpayer brought in the magistrate or superior court,
in addition to other remedies available to enforce the lien. (Prior code
'Chap. 3, subch. 1 S9.)
I , Section 2. This ordinance shall be in full force and effect upon passage and
1
' adoption.
i
( ATTEST:
I FIRST READING DATE: January 5, 1984
1 SECOND READING DATE AND PUBLIC HEARING DATE: February 2, 1984
EFFECTIVE DATE: February 2, 1984
,( REQUESTED BY: Assessor
PREPARED BY:
PASSED AND APPROVED this 2nd day of February , 1984.
KODIAK ISLAND BOROUGH
oroug
KODIAK ISLAND BOROUGH
ORDINANCE NO. 84 -1 -0
By