59-2a-401. Tax abatement for indigent individuals -- Maximum amount.
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:
(a) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2a-305; or
(b) 50% of the total tax levied for the indigent individual for the current year.