Alaska Statutes.
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Section 370. Answer and Objection.
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AS 29.45.370. Answer and Objection.

A person having an interest in a lot on the foreclosure list may file an answer within 30 days after the date of last publication, specifying the person's objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the assessment and levy of the tax is valid and that the tax is unpaid.

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