A. The tax, penalty and interest as imposed by this chapter, together with all administrative and legal costs incurred, shall constitute a lien in favor of the city upon all of the seller’s real and personal property. The lien arises upon the delinquency, and continues until the liability for the amount is satisfied, or the property is sold at a foreclosure sale.

B. The lien imposed by this section arises and attaches at the time that payment becomes delinquent and continues until the entire amount has been paid.

C. If delinquent sales taxes, interest, penalties and other costs are not paid within ten (10) calendar days from the mailing of notice and demand for payment thereof, a notice of lien may be recorded in the office of the district recorder in any recording district where the person liable has assets or property, and upon recordation, a lien arising under this section has priority over any other liens except those for special assessments or those granted priority by state and federal law (the lien has priority as allowed by AS 29.45.650(e)).

D. The city may record subsequent notices of lien of amount due after the recording of a previous notice of lien. The city may also record amended notices of lien to correct any errors or to provide notice of the then current amount owing.

E. Within ten (10) calendar days of receiving the conformed, filed notice of lien, or amended notice of lien from the recorder’s office, the city shall mail a copy of the notice by certified mail, return receipt requested, to the last known address of seller; provided failure to so mail the copy shall not void the lien or lessen its priority.

F. The city attorney, at the request and consent of the city council, may file an action to foreclose the lien of the city for the tax upon property and rights to property, real or personal, and sell the same, applying the proceeds thereof to the payment of the tax, interest, penalty, fees and costs. The action shall be commenced and pursued in the manner provided for the foreclosure of liens by applicable Alaska Statutes (currently AS 09.45.170 through 09.45.220); provided, however, upon commencement, the city shall provide written notice of the action to all reasonably known persons having an interest of record in the property being foreclosed, including persons in possession of the property. The action may be commenced within six (6) years after the lien arises.

G. The remedy provided in this section is not exclusive and shall be in addition to all other remedies available to the city to collect the sales taxes, interest, penalties and costs due under this chapter.

H. The failure to record a lien does not constitute a waiver or abrogation of any priorities, rights or interest of the city at law or in equity.

I. Fees for the filing and releasing of liens shall be as set out in the Bethel fee and rate schedule.

J. Upon full satisfaction of payment of all taxes, interest and costs, including the administrative costs for the filing and release of the liens due and owing to the city, the finance director shall file a certificate discharging the lien. [Ord. 17-39 § 2.]