1. (1) A special district may create a fee structure under this title that permits:

   1. (a) a home owner or residential tenant to file for a fee credit for a fee charged by the special district, if the credit is based on:

      1. (i) the home owner's annual income; or
      2. (ii) the residential tenant's annual income; or
   2. (b) an owner of federally subsidized housing to file for a credit for a fee charged by the special district.

2. (2) If a special district permits a person to file for a fee credit under Subsection (1)(a), the special district shall make the credit available to:

   1. (a) a home owner; and
   2. (b) a residential tenant.

Amended by Chapter 15, 2023 General Session