A. The Borough Assessor shall, after real property taxes become due and delinquent, make and compile a roll of all real property then subject to foreclosure. Such bill shall show therein the names of the persons appearing in the latest tax roll as the respective owners of the tax delinquent property, a description of each such property as it appears on the latest tax roll, the year or years for which taxes are delinquent, the amount of delinquent taxes for each year and penalty and interest accruing thereon as of the day three months after the day of delinquency of taxes of the latest year. Delinquent special assessments for improvements may be included with delinquent general taxes in the same foreclosure list hereinafter provided for, but when so included each shall be stated separately and the penalties and interest due on each shall, in like manner, also be stated separately. There shall be endorsed on each delinquent tax roll a certificate under the hand of the Borough Clerk and the seal of the Fairbanks North Star Borough to the effect that the roll is a true and correct roll of the delinquent taxes of the Fairbanks North Star Borough for the years therein shown. The roll so prepared shall be known as the foreclosure list of the Fairbanks North Star Borough for the year in which the same is made up, shall be filed with the Borough Clerk, and shall remain open to inspection by the public. The Borough Assessor or other official designated by the Borough Assembly shall, under the direction of the Assembly, cause to be published in a newspaper of general circulation in the Fairbanks North Star Borough as designated by the Assembly, a notice under the hand of the Borough Clerk and setting forth that the foreclosure list of the Fairbanks North Star Borough for that year has been completed and is open for inspection at the Office of the Borough Clerk, and that on a certain day, not less than 30 days after the publication of notice, the foreclosure list will be presented to the superior court of the fourth judicial district for judgment and for an order of sale.

B. On the day designated in the publication, a certified copy of the foreclosure list together with a petition for judgment shall be presented to the court. Notice of such foreclosure proceeding shall be given by four consecutive weekly publications of the foreclosure list in a newspaper of general circulation in the Fairbanks North Star Borough, to be designated by the Assembly; the first such publication to be made within seven calendar days of the filing of the list and petition. The price charged for such publications shall be at the legal rate as provided by law. Within 10 days after the first publication, the Borough shall send by certified mail, return receipt requested, to all persons listed on the foreclosure list notice of the foreclosure proceedings. Notice and publication of the foreclosure list in the foregoing manner shall be deemed to be sufficient service on each person interested in any of the properties therein mentioned. All persons owning or claiming to own, or having or claiming to have any interest in, any of the subject property included in the foreclosure list are charged with notice of such proceeding and of all steps taken thereunder.

C. During the time of the publications of the foreclosure list and up to the time of sale, any person may make payment on any piece of property set forth therein, together with the penalty and interest due thereon and a proportionate share of the costs of publication and foreclosure, and upon such happening the Borough Clerk shall make a proper notation of such payment on both the original delinquent tax roll and the foreclosure list. Upon receipt of the delinquent tax payments as to a particular property, at any time not less than one week prior to the filing of the foreclosure list and petition, the Borough Clerk shall cause the property to be removed from both the foreclosure list and the petition. (Ord. 2017-69 § 2, 2018; Ord. 85-054 §§ 4, 5, 1985. 2004 Code § 3.32.040.)