A. The tax, interest and penalty imposed under this chapter, plus the lien filing fee under subsection (B) of this section, shall constitute a lien in favor of the borough upon the assets, including all real and personal property, of every person making taxable sales within the borough. The lien arises upon delinquency and continues until liability for the amount is satisfied or the property of the delinquent person is sold at foreclosure sales. The lien is not valid as against a prior mortgagee, pledgee, purchaser, or judgment creditor until notice of the lien is filed in the office of the recorder for the Haines recording district in the manner provided for federal tax liens in AS 40.19.

B. Fees for the filing and releasing of liens shall be:

The above rates may be changed by the clerk from time to time to reflect the costs of providing municipal services generally.