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Revenue and Taxation | |
Property Tax Act | |
Section 1107 | Indigent persons -- Amount of abatement. |
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59-2-1107. Indigent persons -- Amount of abatement. The county may remit or abate the taxes of any poor person meeting the requirements of Section 59-2-1109 in an amount not exceeding the lesser of: (1) the amount provided as a homeowner's credit for the lowest household income bracket under Section 59-2-1208; or (2) 50% of the total tax levied for the current year.
Amended by Chapter 221, 2001 General Session |
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