A. One general proceeding shall be brought on the part of the Fairbanks North Star Borough to foreclose the tax liens against each of the properties included in the foreclosure list. The person whose name appears in the latest tax roll as the owner of any property therein described shall be considered and treated as the owner of the property. Each such proceeding shall be a proceeding in rem against the property itself. If in any tax roll it appears that the owner of any property is unknown, then such property shall be proceeded against as belonging to an unknown owner.

B. The senior revenue agent for the tax year 1964, and the treasury/budget division for every year thereafter, is authorized and directed to automatically proceed after real property taxes and special assessments become delinquent to make up a foreclosure roll, as provided by pertinent state law, Chapters 8.04 through 8.28 and 19.16 FNSBC. After the roll has been prepared and all statutory provisions have been complied with, the same shall be filed with the Borough Clerk and open to public inspection as provided by law. The treasury/budget division shall then cause all necessary publications, postings of notices and court proceedings in connection therewith to be done in accordance with law. (Ord. 2014-15 § 8, 2014. 2004 Code § 3.32.070.)