The governing law
Alaska is a tax deed state with no sale of liens or certificates to investors. The foreclosing municipality is the borough, a unified municipality, or a home rule or first class city outside a borough. Once a year it files a petition and foreclosure list for the previous year's delinquent taxes in superior court and forecloses all listed parcels in one in rem proceeding. The judgment transfers the parcels to the municipality for the lien amount, the owner or any party with an interest can redeem for at least one year, and the clerk of court then deeds unredeemed property to the borough or city. Only after that, and only if an ordinance decides the land is not needed for a public purpose, does the municipality sell it, by whatever method its own disposal ordinance sets: public outcry auction, sealed bid, online auction, or over the counter. Investors buy municipality-owned land outright. The process is governed by AS 29.45.290 to 29.45.500.
AS 29.45.240
Read the statuteEstablishment of levy and determination of rate
AS 29.45.250
Read the statuteRates of penalty and interest
AS 29.45.300
Read the statuteTax liability (lien prior and paramount)
AS 29.45.320
Read the statuteReal property tax collection (annual foreclosure)
AS 29.45.330
Read the statuteForeclosure list
AS 29.45.340
Read the statuteClearing delinquencies
AS 29.45.360
Read the statuteGeneral foreclosure
AS 29.45.370
Read the statuteAnswer and objection
AS 29.45.380
Read the statuteJudgment
AS 29.45.390
Read the statuteTransfer and appeal
AS 29.45.400
Read the statuteRedemption period
AS 29.45.430
Read the statutePossession during redemption period
AS 29.45.440
Read the statuteExpiration (of the redemption right)
AS 29.45.450
Read the statuteDeed to borough or city
AS 29.45.460
Read the statuteDisposition and sale of foreclosed property
AS 29.45.470
Read the statuteRepurchase by record owner
AS 29.45.480
Read the statuteProceeds of tax sale
AS 29.45.550
Read the statuteCities outside boroughs
AS 29.45.560
Read the statuteCities inside boroughs
AS 29.35.090
Read the statuteMunicipal property; rights-of-way (land disposal by ordinance)
AS 29.35.170
Read the statuteAssessment and collection of taxes (borough collects city taxes)
Want the mechanics in plain English instead of statute numbers? See how to buy in Alaska, the redemption period, and the full Alaska walkthrough.
Statute citations verified Sep 27, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.