4.25.150 Lien.
(a) The City may cause a sales tax lien to be filed and recorded against all real and personal property of a registered payor of sales tax where the payor of sales tax has:
(1) Failed to file sales tax returns for three consecutive filing periods as required by this chapter; or
(2) Failed within 90 days of the end of the filing period from which taxes were due to either:
(i) Remit all amounts due; or
(ii) To enter into a secured payment agreement as provided in this chapter.
(b) Prior to filing a sales tax lien, the City shall provide written notice to the delinquent payor of sales tax of the City’s intent to file a lien within 30 days prior to the filing of the lien.
(c) The tax, interest and penalties imposed under this chapter shall constitute a lien in favor of the City upon all the property of the person owing the tax. The lien arises upon delinquency and continues until the liability is satisfied or the lien is foreclosed. The lien is not valid against a mortgagee, pledgee, purchaser or judgment lien creditor until notice of the lien is filed with the District Recorder for the Aleutian Islands Recording District, State of Alaska, or otherwise recorded in the public records. The manner provided for filing Federal tax liens under AS 40.19.010 through 40.19.050, or any successor statute thereto, is incorporated herein by this reference as though set forth in full. [Ord. 19-06 § 2, 2019.]