A municipality may waive or reduce special assessments levied against owner-occupied single family dwellings, if the head of household is sixty-five years of age or older, or is disabled, or if the annual household income does not exceed the federal poverty level as updated annually on the Department of Social Services website. The terms used in this section are defined in § 10-6B-1.

Source: SL 2012, ch 57 , § 29; SL 2026, ch 37 , § 1.