§ 5.12.260. Other taxes and tax liens—Tax liens—Foreclosure list—Preparation—Publication and notice required.

The tax collector shall make up a roll of real property subject to foreclosure as soon as possible after January 1st of each year. The roll shall be as prescribed by Alaska Statutes governing municipal taxation. No real property shall be subject to foreclosure unless the delinquent balance due is greater than $200.00 or, if the delinquent balance is less than $200, at least two years of taxes are delinquent. When the roll is prepared, the tax collector shall notify the assembly and the assembly shall by resolution designate the newspaper in the borough in which the roll shall be published, together with the days of publication. In addition to publication, the tax collector shall give such other notice as is required by law.

(Ord. No. 2016-28 , § 13, 8-23-16; Ord. No. 2001-11, § 1, 5-1-01; Ord. No. 88-34, § 11(part), 1988; Ord. No. 74-50, § 1(part), 1974; Ord. No. 72-28, § 1(part), 1972; Ord. No. 31, § 1(part), 1967; KPC § 25.05.103(A))