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A person having an interest in a lot on the foreclosure list may file an answer within 30 days of the date of last publication, specifying his objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the assessment and levy of the tax is valid and that the tax is unpaid. [Ord. No. 558, §29, 2-18-86. Code 1974 §45.13.045.]

State Law Reference – Similar provisions, AS 29.45.370.