(1) "Abatement" means a tax abatement described in Section 59-2-1803.

(2) "Deferral" means a tax deferral described in Section 59-2-1802.

(3) "Indigent individual" is a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who: (a) (i) is at least 65 years old; or (ii) is less than 65 years old and: (A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or (B) the individual has a disability; (b) has a total household income, as defined in Section 59-2-1202, of less than the maximum household income certified to a homeowner's credit described in Subsection 59-2-1208(1); (c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and (d) cannot pay the tax assessed on the individual's residence when the tax becomes due.

(a) (i) is at least 65 years old; or (ii) is less than 65 years old and: (A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or (B) the individual has a disability;

(i) is at least 65 years old; or

(ii) is less than 65 years old and: (A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or (B) the individual has a disability;

(A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or

(B) the individual has a disability;

(b) has a total household income, as defined in Section 59-2-1202, of less than the maximum household income certified to a homeowner's credit described in Subsection 59-2-1208(1);

(c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and

(d) cannot pay the tax assessed on the individual's residence when the tax becomes due.

(4) "Property taxes due" means the taxes due on an indigent individual's property: (a) for which a county granted an abatement under Section 59-2-1803; and (b) for the calendar year for which the county grants the abatement.

(a) for which a county granted an abatement under Section 59-2-1803; and

(b) for the calendar year for which the county grants the abatement.

(5) "Property taxes paid" means an amount equal to the sum of: (a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and (b) the amount of the abatement the county grants under Section 59-2-1803.

(a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and

(b) the amount of the abatement the county grants under Section 59-2-1803.

(6) "Relative" means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals.

(7) "Residence" means real property where an individual resides, including: (a) a mobile home, as defined in Section 41-1a-102; or (b) a manufactured home, as defined in Section 41-1a-102.

(a) a mobile home, as defined in Section 41-1a-102; or

(b) a manufactured home, as defined in Section 41-1a-102.