1. (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. (2) in an amount not more than the lesser of:

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

Renumbered and Amended by Chapter 172, 2025 General Session