The following is a list of criteria for abatement or modification in hardship cases:

1. (1) If the ratio of debt payments to income exceeds or is equal to .8, abate the liability.
2. (2) If the ratio is less than .8, but greater than or equal to .7, modify the liability to 25% of the assessed amount.
3. (3) If the ratio is less than .7, but greater than or equal to .6, modify the liability to 50% of the assessed amount.
4. (4) If the ratio is less than .6, but greater than or equal to .5, modify the liability to 75% of the assessed amount.
5. (5) If the ratio is less than .5, liability shall be neither abated nor modified.

Source

The provisions of this § 4310.19 adopted December 3, 1982, effective December 4, 1982, 12 Pa.B. 4149.