(a) The borough director of finance, as soon as practicable after the delinquent date, shall enforce delinquent property tax liens by annual foreclosure or as otherwise provided by law.

(b) If the tax on property described in KGBC 4.45.120 or on a taxable interest in tax-exempt property is not paid when due, the borough may enforce the tax by a personal action against the delinquent taxpayer brought in the district or superior court, in addition to other remedies available to the borough to enforce the lien. [Ord. No. 1765A, §1, 8-17-15; Ord. No. 794, §1, 4-15-91; Ord. No. 558, §26, 2-18-86. Code 1974 §45.13.020.]