{"data":{"id":"us-ak/as-29.45.300","jurisdiction":"us-ak","citation":"AS 29.45.300","heading":"Tax liability.","body":"(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 municipality.\n(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.","path":["Title 29. Municipal Government.","Chapter 45. Municipal Taxation.","Article 2. Enforcement of Tax Liens."],"source_url":"https://www.akleg.gov/basis/statutes.asp#29.45.300","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:18:16Z","sha256":"2b62523e10571025a1775ea9ce08d5d6bc686bb2cb84bb6baaad016500644f98","source_id":"us-ak","stale":false,"prev":"us-ak/as-29.45.295","next":"us-ak/as-29.45.310"},"notice":"GroundRules: Original legal text. Not legal advice."}