Alaska Statutes Title 29. Municipal Government § 29.55.135. Lien

(a) Assessments under AS 29.55.105 and any interest or penalties on the assessments are liens on the property assessed and are prior and paramount to all liens except municipal tax liens and special assessments. Assessment liens may be enforced as provided in AS 29.45.320--29.45.470 for enforcement of property tax liens.

(b) Assessment liens run with the land, and that portion of the assessment under the assessment contract that has not yet become due is not eliminated by foreclosure of a property tax lien or a lien for an assessment.

(c) Penalties and interest may be added to delinquent installments of the assessments in the same manner as provided in AS 29.45.250.

(d) A municipality may recover costs and expenses, including attorney fees, in a suit to collect a delinquent installment of an assessment in the same manner as in a suit to collect a delinquent property tax.