S.B. 165

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PROPERTY TAXES - ABATEMENT FOR
2 INDIGENT PERSONS
3 1998 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Lyle W. Hillyard
6 AN ACT RELATING TO THE PROPERTY TAX ACT; MODIFYING THE AMOUNT OF
7 PROPERTY TAXES OF THE INDIGENT THAT THE COUNTY EXECUTIVE MAY
8 ABATE; MAKING TECHNICAL CHANGES; AND PROVIDING FOR RETROSPECTIVE
9 OPERATION.
10 This act affects sections of Utah Code Annotated 1953 as follows:
11 AMENDS:
12 59-2-1107, as last amended by Chapter 227, Laws of Utah 1993
13 Be it enacted by the Legislature of the state of Utah:
14 Section 1. Section 59-2-1107 is amended to read:
15 59-2-1107. Indigent persons -- Amount of abatement.
16 The county executive may remit or abate the taxes of any poor person meeting the
17 requirements of Section 59-2-1109 in an amount not exceeding [$300] the lesser of:
18 (1) the amount provided as a homeowner's credit for the lowest household income bracket
19 under Section 59-2-1208; or [not more than]
20 (2) 50% of the total tax assessed for the current year[, whichever is less, subject to the
21 conditions of Section 59-2-1109].
22 Section 2. Retrospective operation.
23 This act has retrospective operation to January 1, 1998.

Legislative Review Note
as of 2-5-98 3:41 PM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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