[map] Alaska

Alaska
Summary: Unless a local ordinance provides otherwise, delinquent real property taxes must be collected through the annual foreclosure proceedings (Sec. 29.45.320, Sec. 29.45.360). Foreclosed properties are transferred to the municipality (Sec. 29.45.390) for the lien amount, which must retain the properties for at least a one (1) year redemption period (Sec. 29.45.400). Unredeemed property in the area of the borough outside all cities is deeded to the borough by the clerk of the court (Sec. 29.45.450). Unredeemed property in
a city is deeded to the city subject to the payment by the city of unpaid borough taxes and costs of foreclosure levied against the property before foreclosure. After that, the local city or borough has the option of retaining the property for public use or selling it (Sec. 29.45.460).
Law: Alaska Statutes, Title 29, Chapter 45, Article 2, “Enforcement of Tax Liens.”
Contact: Municipal clerk or designee (Sec. 29.45.460 (c)).

Interest Rate: Not applicable.

Auction Type: Tax Deed (Sec. 29.45.460 (b)).

Bidding Procedure: Premium bid / highest bid. (Sec. Sec. 29.45.480).
Costs: Not specified by statute.

Redemption Period: Not applicable.
Deed Assigned at Foreclosure to: The city or burough (Sec. 29.45.460).
“(a) Unredeemed property in the area of the borough outside all cities is deeded to the borough by the clerk
of the court. Unredeemed property in a city is deeded to the city subject to the payment by the city of unpaid borough taxes and costs of foreclosure levied against the property before foreclosure. The deed shall be recorded in the recording district in which the property is located.
(b) Conveyance gives the municipality clear title, except for prior recorded tax liens of the United States and the state.
(c) If unredeemed property lies in a city and if the city has no immediate public use for the property but the borough does have an immediate public use, the city shall deed the property to the borough. If unredeemed property lies in the borough outside all cities and if the borough does not have an immediate public use for the property but a city does have an immediate public use, the borough shall deed the property to the city.
(d) A deed is not invalid for irregularities, omissions, or defects in the proceedings under this chapter unless the former owner has been misled so as to be injured. Two years after the date of the deed, its validity is conclusively presumed and a claim of the former owner or other person having an interest in the property
is forever barred. The municipality or borough may then sell the property if it is not required for a public purpose.”

Alaska Contacts number of Counties/boroughs: 11

Anchorage Borough
P.O. Box 196550
Delinquent Property Tax Division
Anchorage, AK 99519
Phone: (907) 343-4311
Fax: (907) 343-4313
www.ci.anchorage.ak.us/homepage/index.cfm

Fairbanks North Start Borough
P.O. Box 71267
Delinquent Property Tax Division
Fairbanks, AK 99707-1267
Phone: (907) 459-1000
www.co.fairbanks.ak.us

Juneau Borough
155 S. Seward Street
Delinquent Property Tax Division
Juneau, AK 99801-1332
Phone: (907) 586-5240
www.juneau.org

Kenai Peninsula Borough
144 North Bickley Street
Delinquent Property Tax Division
Soldotna, AK 99669-7520
Phone: (907) 262-4441
Fax: (907) 262-8615
www.borough.kenai.ak.us

Bristol Bay Borough
P.O. Box 189
Delinquent Property Tax Division
Naknek, AK 99633-0189
Phone: (907) 246-4224
www.theborough.com

Haines Borough
P.O. Box 1209
Delinquent Property Tax Division
Haines, AK 99827-1209
Phone: (907) 766-2711
www.haines.ak.us

Ketchikan Gateway
344 Front Street
Delinquent Property Tax Division
Ketchikan, AK 99901-6431
Phone: (907) 228-6625
Fax: (907) 247-8439
www.borough.ketchikan.ak.us

Kodiak Island Borough
710 Mill Bay Road
Borough Seat
Kodiak, AK 99615-6340
Phone: (907) 486-9300
Fax: (907) 486-9374
www.kib.co.kodiak.ak.us

Matanuska Sustina
350 East Dahlia Avenue
Delinquent Property Tax Division
Palmer, AK 99645-6411
Phone: (907) 745-4801
Fax: (907) 745-9669
http://borough.co.mat-su.ak.us

North Slope
P.O. Box 69
Borough Office Building
Barrow, AK 99723-0069
Phone: (907) 852-2611
www.co.north-slope.ak.us