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A. In addition to the administrative procedures provided in this chapter, taxes due but not paid may be recovered by the borough through a civil action against the operator or guest.

B. The tax, penalty, administrative fees, collection fees, and interest imposed by this chapter shall constitute a lien in favor of the borough upon all the assets or property of the operator who is liable for such taxes. The lien arises upon delinquency and continues until the liability for the amount is satisfied either through execution, foreclosure sale or other legal means. This lien is not valid as against a mortgagee, pledgee, purchaser or judgment creditor until notice of the lien is filed in the office of the recorder for the Fairbanks recording district. After such filing, the lien is superior to all other liens except those excluded by federal or state law.

C. The amount of tax may be determined and assessed for six years after the date a report was filed or should have been filed with the borough. The borough may bring no civil action for the collection of such tax after the end of the six year period except that the borough may file an action for taxes and penalties due for those report periods that are the subject of an assessment or other administrative decision mailed to the operator within the six-year period. (Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.100.)