{"data":{"id":"us-ak/as-29.45.320","jurisdiction":"us-ak","citation":"AS 29.45.320","heading":"Real property tax collection.","body":"(a) The municipality shall enforce delinquent real property tax liens by annual foreclosure, unless otherwise provided by ordinance.\n(b) If the tax on property described in AS 29.45.070 or on a taxable interest in tax-exempt property is not paid when due, a municipality may enforce the tax by a personal action against the delinquent taxpayer brought in the district or superior court, in addition to other remedies available to enforce the lien.","path":["Title 29. Municipal Government.","Chapter 45. Municipal Taxation.","Article 2. Enforcement of Tax Liens."],"source_url":"https://www.akleg.gov/basis/statutes.asp#29.45.320","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:18:16Z","sha256":"dab705687055e84eae4d84ce5cb2757e77e308f5fb482e7aec09a2f4e21e420f","source_id":"us-ak","stale":false,"prev":"us-ak/as-29.45.310","next":"us-ak/as-29.45.330"},"notice":"GroundRules: Original legal text. Not legal advice."}