In Anchorage, this tax is applied directly to the property and does not fall on the individuals, that is, it does not apply to the individuals who own the property but directly to the property. This means that in the event that there is a delinquency in the payment of taxes, the lien will remain attached to the property title and will be the responsibility of the owner. Even if the property is sold or transferred, the liens will remain and the current owner will be held accountable.