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S.B. 165

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PROPERTY TAXES - ABATEMENT FOR

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INDIGENT PERSONS

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1998 GENERAL SESSION

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STATE OF UTAH

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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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