S.B. 165 Enrolled

PROPERTY TAXES - ABATEMENT FOR INDIGENT PERSONS
1998 GENERAL SESSION
STATE OF UTAH
Sponsor: Lyle W. Hillyard
AN ACT RELATING TO THE PROPERTY TAX ACT; MODIFYING THE AMOUNT OF
PROPERTY TAXES OF THE INDIGENT THAT THE COUNTY EXECUTIVE MAY
ABATE; MAKING TECHNICAL CHANGES; AND PROVIDING FOR RETROSPECTIVE
OPERATION.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-2-1107, as last amended by Chapter 227, Laws of Utah 1993
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-2-1107 is amended to read:
59-2-1107. Indigent persons -- Amount of abatement.
The county executive may remit or abate the taxes of any poor person meeting the
requirements of Section 59-2-1109 in an amount not exceeding [$300] the lesser of:
(1) the amount provided as a homeowner's credit for the lowest household income bracket
under Section 59-2-1208 ; or [not more than]
(2) 50% of the total tax assessed for the current year[, whichever is less, subject to the
conditions of Section 59-2-1109 ].
Section 2. Retrospective operation.
This act has retrospective operation to January 1, 1998.