Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1107 Indigent persons -- Amount of abatement.
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
Amended by Chapter 310, 2001 General Session
Download Code Section Zipped WordPerfect 59_02_110700.ZIP 1,764 Bytes