Utah Statutes
§ 59-2a-401 — Tax abatement for indigent individuals -- Maximum amount.
Utah·Title 59 Revenue and Taxation·Ch. 59-2a Tax Relief Through Property Tax·Part 59-2a-4 Abatement for Indigent Individuals
In accordance with this part, a county may remit or abate the taxes of an indigent individual:
(1)if the indigent individual owned the property as of January 1 of the year for which the county remits or abates the taxes; and
(2)in an amount not more than the lesser of:
(2)(a) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2a-305; or
(2)(b) 50% of the total tax levied for the indigent individual for the current year.
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Legislative History
Renumbered and Amended by Chapter 172, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.