§11-25-1. Declaration of purpose; rule of construction.
This article is enacted to provide general relief for low
income citizens who are sixty-five years of age or over to aid
them in providing or maintaining a homestead, by authorizing a
claim for relief to be filed with the state tax commissioner and
payment thereof from state funds, the amount of relief to be
measured in part by the real property taxes or that portion of
rent attributable to real property taxes paid by any such
citizen, and the providing of such general relief is hereby
declared to be a public purpose. This article shall, therefore,
be liberally construed.