There Is a Newer Version of the Utah Code
2011 Utah Code
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.
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