(a) The fees and charges imposed under KGBC 14.25.060, including any delinquency fees, interest, penalties and collection charges under KGBC 14.25.070, shall constitute a lien in favor of the borough upon the real property for which the fee was imposed.
(b) The lien imposed by this section arises and attaches at such time as payment becomes delinquent under KGBC 14.25.070 and continues until the entire amount is satisfied.
(c) If fees and charges are not paid prior to delinquency under KGBC 14.25.070, a notice of lien may be recorded in the office of the district recorder.
Upon recordation, the lien has priority over all other liens except:
(1) Liens for property taxes, special assessments, and sales and use taxes;
(2) Liens that were perfected before the recording of the lien under this section;
(3) Liens that, under State law, are prior, paramount, and superior to all other liens; and
(4) Mechanics’ and materialmen’s liens for which claims of lien under AS 34.35.070 or notices of right to lien under AS 34.35.064 have been recorded before the recording of the lien under this section.
(e) The remedy provided in this section is not exclusive and shall be in addition to all other remedies available to the borough to collect the sales taxes, penalties, and interest due under this chapter.
(f) Fees for the administrative costs of filing on notices of liens and releasing of liens shall be:
(1) Filing of notices of lien: $25, plus recorder’s office filing fee.
(2) Release of liens: $25, plus recorder’s office filing fee.