A. If the borough does not prepare an annual foreclosure list, then the city shall prepare an annual foreclosure list pursuant to AS 29.45.330.

B. The provisions of AS 29.45.340 through 29.45.490 apply to city delinquent property tax foreclosures.

C. The city shall not foreclose against property determined by a federal, state, or local agency to be contaminated or found to contain hazardous materials subject to regulation by a federal, state, or local government. The borough or the city may proceed with a personal action against the delinquent taxpayer to collect the tax, costs, penalty, and interest. (Ord. 479 § 3, 1995)