The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied:
- (1) The head of household is a widow or widower;
- (2) The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to § 10-6B-7 in the year immediately preceding the death of the deceased spouse;
- (3) The head of household has continued to live in the same dwelling;
- (4) The head of household has not remarried.
Source: SL 1987, ch 86 , § 8.