17-63 - Fiscal Authority and Processes
Title 17 > 17-63
Sections (55)
General Provisions
17-63-101 - Definitions.
As used in this chapter:
(1) “Accrual basis of accounting” means a method where revenues are recorded when earned and expenditures recorded when they become liabilities notwithstanding that the receipt of the revenue or payment of the expenditure may take place in another accounting period.
(2) “Appropriation” means an allocation of money for a specific purpose.
(3) “Budget” means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures.”Budget” may refer to the budget of a fund for which a budget is required by law, or collectively to the budgets for all those funds.
(4) “Budgetary fund” means a fund for which a budget is required, such as those described in Section 17-63-301.
(5) “Budget period” means the fiscal period for which a budget is prepared.
(6) “Check” means an order in a specific amount drawn upon the depositary by any authorized officer in accordance with: Section 17-69-307; orSection 17-74-301.
(7) “County general fund” means the general fund used by a county.
(8) “Countywide service” means a service provided in both incorporated and unincorporated areas of a county.
(9) “Current period” means the fiscal period in which a budget is prepared and adopted.
(10) “Department” means any functional unit within a fund which carries on a specific activity.
(11) “Encumbrance system” means a method of budgetary control where part of an appropriation is reserved to cover a specific expenditure by charging obligations, such as purchase orders, contracts, or salary commitments to an appropriation account. An expenditure ceases to be an encumbrance when paid or when the actual liability is entered in the books of account.
(12) “Estimated revenue” means any revenue estimated to be received during the budget period in any fund for which a budget is prepared.
(13) “Finance officer” means:the county auditor; orthe person selected to provide accounting services for the county in accordance with Section 17-69-304; ornotwithstanding Subsection (13)(a), for the purposes of preparing a tentative budget in a county operating under a county executive-council form of county government, the county executive.
(14) “Fiscal period” means the annual or biennial period for recording county fiscal operations.
(15) “Fund” means an independent fiscal and accounting entity comprised of a sum of money or other resources segregated for a specific purpose or objective.
(16) “Fund balance” means the excess of the assets over liabilities, reserves, and contributions, as reflected by its books of account.
(17) “Fund deficit” means the excess of liabilities, reserves, and contributions over its assets, as reflected by its books of account.
(18) “General fund” means the same as that term is defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor.
(19) “Interfund loan” means a loan of cash from one fund to another, subject to future repayment.
(20) “Last completed fiscal period” means the fiscal period immediately before the current period.
(21) “Modified accrual basis of accounting” means a method under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when they become measurable and available to finance expenditures of the current period.
(22) “Municipal capital project” means the acquisition, construction, or improvement of capital assets that facilitate providing municipal service.
(23) “Municipal service” means a service not provided on a countywide basis and not accounted for in an enterprise fund, and includes police patrol, fire protection, culinary or irrigation water retail service, water conservation, local parks, sewers, sewage treatment and disposal, cemeteries, garbage and refuse collection, street lighting, airports, planning and zoning, local streets and roads, curb, gutter, and sidewalk maintenance, and ambulance service.
(24) “Retained earnings” means that part of the net earnings retained by an enterprise or internal service fund which is not segregated or reserved for any specific purpose.
(25) “Special fund” means any fund other than the county general fund.
(26) “Unappropriated surplus” means that part of a fund which is not appropriated for an ensuing budget period.
(27) “Warrant” means an order for payment in a specific amount, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-102 - Purpose of chapter.
(1) This chapter establishes uniform accounting, budgeting, and financial reporting procedures for all counties.
(2) The chapter establishes uniform procedures for the adoption and administration of fiscal and optional performance budgets.
(3) The chapter is intended to: enable counties to make financial plans for both current and future expenditures;ensure that executive staffs administer county functions in accordance with adopted budgets; andprovide taxpayers and investors with information about the financial policies and administration of the county.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-103 - Unlawful liabilities void.
Each contract, authorization, allowance, payment, and purported liability made or attempted to be made in regard to a county in violation of this chapter:
(1) is void; and
(2) may not be the foundation or basis of a claim against the county.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Accounting Procedures
17-63-201 - Fiscal period — Annual or biennial.
(1) Except as provided in Subsection (2), the fiscal period for each county is an annual period beginning on January 1 of each year and ending December 31 of the same calendar year.
(2) Notwithstanding Subsection (1), a county legislative body may, by ordinance, adopt for the county a fiscal period that is a biennial period beginning January 1 and ending December 31 of the following calendar year.Each legislative body adopting an ordinance under Subsection (2)(a) shall separately specify in the county budget the amount of ad valorem property tax the county intends to levy and collect during both the first half and the second half of the budget period.Each county that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall:comply with Sections 59-2-912 through 59-2-926 as if the county had adopted a fiscal period that is an annual period; andallocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget.The legislative body of each county that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the state auditor.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-202 - Counties to utilize uniform system of fiscal procedures.
(1) The state auditor shall prescribe a uniform system of fiscal procedures, as described in Section 17E-2-401, for counties.
(2) Except as provided in Subsection (2)(b), a county may expand the uniform system prescribed by the state auditor to serve better the county’s needs.A county may not deviate from or alter the basic prescribed classification system for the identity of funds and accounts.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-203 - Basis of accounting — Required funds and accounts — Lapse of appropriations.
(1) A county shall use either accrual or modified accrual, as prescribed in the uniform system of budgeting, accounting, and reporting, as the basis of accounting to record county transactions.
(2) In the county system of accounts, each county shall maintain the following funds or account groups that are appropriate to the county’s needs:a county general fund;special revenue funds;debt service funds to account for the retirement of general obligation bonds or other long-term indebtedness including the payment of interest;capital project funds, as required to account for the application of proceeds from the sale of general obligation bonds or other general long-term debt, or funds derived from other sources, to the specific purposes for which they are authorized;a separate fund for each utility or enterprise such as an airport fund, a sewer fund, a water fund, or other similar funds;intragovernmental service funds;fiduciary funds such as a cemetery perpetual-care fund or a retirement fund;a separate fund for each special improvement district, which shall be known as a special assessment fund;a ledger or group of accounts to record the details relating to the general fixed assets of the county;a ledger or group of accounts to record the details relating to the general obligation bonds or other long-term indebtedness of the county;municipal services fund as required in Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; andany other funds for special purposes required or established under the uniform system of budgeting, accounting, and reporting.
(3) The county shall classify the funds and account groups established under the authority of this section according to the procedures established by this chapter.
(4) All appropriations shall lapse following the close of the budget period to the extent that the appropriation is unexpended or unencumbered.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-204 - Retained earnings — Accumulation — Restrictions — Disbursements.
(1) A county may accumulate: retained earnings in any enterprise or internal service fund; anda fund balance in any fund that is not an enterprise or internal service fund.Notwithstanding Subsection (1)(a), use of the county general fund shall be restricted to the following purposes:to provide cash to finance expenditures from the beginning of the budget period until general property taxes, sales taxes, or other revenues are collected;to provide a fund or reserve to meet emergency expenditures; andto cover unanticipated deficits for future years.
(2) The maximum accumulated unappropriated surplus in the county general fund, as determined before adoption of the tentative budget, may not exceed an amount equal to the greater of:for a county with a taxable value of $750,000,000 or more and a population of 100,000 or more, 25% of the total revenues of the county general fund for the current fiscal period; orfor any other county, 65% of the total revenues of the county general fund for the current fiscal period; andthe estimated total revenues from property taxes for the current fiscal period.Any surplus balance in excess of the above computed maximum shall be included in the estimated revenues of the county general fund budget for the next fiscal period.
(3) Any fund balance exceeding 5% of the total county general fund revenues may be used for budgetary purposes.
(4) A county may appropriate funds from estimated revenue in any budget period to a reserve for capital improvements within any capital improvements fund which has been duly established by ordinance or resolution.Money in the reserves shall be allowed to accumulate from fiscal period to fiscal period until the accumulated total is sufficient to permit economical expenditure for the specified purposes.Disbursements from the reserves shall be made only by transfer to a revenue account within a capital improvements fund in accordance with an appropriation for the fund.Expenditures from the capital improvement budget accounts shall conform to all requirements of this chapter as it relates to the execution and control of budgets.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Preparation and Adoption of County Budgets
17-63-301 - Preparation of budgets.
The finance officer of each county shall prepare each budget period, in a format that complies with Sections 17-63-202 and 17E-2-401 , a tentative budget for each of the following funds which are included in the county’s system of accounts:
(1) county general fund;
(2) special revenue funds;
(3) debt service funds;
(4) capital project funds; and
(5) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-302 - Budget — Financial plan — Contents.
(1) The budget for each fund shall provide a complete financial plan for the budget period and shall contain in tabular form classified by the account titles as required by the uniform system of budgeting, accounting, and reporting:estimates of all anticipated revenues;all appropriations for expenditures; andany additional data required by Section 17-63-303 or by the uniform system of budgeting, accounting, and reporting.
(2) The total of appropriated expenditures shall be equal to the total of anticipated revenues.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-303 - Preparation of tentative budget.
(1) On or before November 1, the finance officer shall prepare for the next budget period and file with the governing body a tentative budget for each fund for which a budget is required.During the preparation of a tentative budget described in Subsection (1)(a), the following may participate in the creation of the tentative budget:for a county commission or expanded county commission form of county government, the county commission;for a county executive-council form of county government, the county council and the county executive; andfor a council-manager form of county government, the county council and the county manager.
(2) A department for which county funds are appropriated shall file with the finance officer not less than three months before the commencement of each fiscal year on forms furnished by the finance officer a detailed estimate and statement of the revenue and necessary expenditures of the department for the next budget year.The estimate and statement described in Subsection (2)(a) shall include:the number of persons to be regularly employed;the kinds of service the department will perform;the salaries and wages the department expects to pay;the kind of work the department will perform and the improvements the department expects to make; andthe estimated cost of the service, work, and improvements.The finance officer shall make the estimate and statement described in Subsection (2)(a) available to:for a county commission or expanded county commission form of county government, the county commission;for a county executive-council form of county government, the county council and the county executive; andfor a council-manager form of county government, the county council and the county manager.The statement shall also record performance data expressed in work units, unit costs, personnel hours, and personnel years sufficient in detail, content, and scope to permit the finance officer to prepare and process the county budget.
(3) In the preparation of the budget, the finance officer and all other county officers are subject to the provisions of this chapter and the uniform system of fiscal procedures established under Section 17E-2-401.
(4) In the tentative budget, the finance officer shall set forth in tabular form:actual revenues and expenditures in the last completed fiscal period;estimated total revenues and expenditures for the current fiscal period;the estimated available revenues and expenditures for the ensuing budget period computed by determining:the estimated expenditure for each fund after review of each departmental budget request; andthe total revenue requirements of the fund, including:the part of the total revenue that will be derived from revenue sources other than property tax; andthe part of the total revenue that will be derived from property taxes; andif required by the governing body, actual performance experience to the extent available in work units, unit costs, personnel hours, and personnel years for each budgeted fund that includes an appropriation for salaries or wages for the last completed fiscal period and the first eight months of the current fiscal period if the county is on an annual fiscal period, or the first 20 months of the current fiscal period if the county is on a biennial fiscal period, together with the total estimated performance data of like character for the current fiscal period and for the ensuing budget period.
(5) The finance officer may recommend modification of any departmental budget request under Subsection (4)(c)(i) before the budget request is filed with the governing body, if each department head has been given an opportunity to be heard concerning the modification.
(6) A tentative budget shall contain the estimates of expenditures submitted by any department together with specific work programs and other supportive data as the governing body requests.The finance officer shall include with the tentative budget a supplementary estimate of all capital projects or planned capital projects within the budget period and within the next three succeeding years.
(7) A finance officer that submits a tentative budget in a county with a population of more than 25,000 shall include with the tentative budget an explanation of the budget.The explanation described in Subsection (7)(a) shall:include an outline of the proposed financial policies of the county for the budget period;describe the important features of the budgetary plan;state the reasons for changes from the previous fiscal period in appropriation and revenue items; andexplain any major changes in financial policy.A finance officer of a county with a population of less than 25,000 may prepare a budget message in explanation of the tentative budget.
(8) The governing body shall review, consider, and adopt a tentative budget in a regular or special meeting called for that purpose.Subject to Subsection (8)(b)(ii), the governing body may thereafter amend or revise the tentative budget before public hearings on the tentative budget.A governing body may not:reduce below the required minimum an appropriation required for debt retirement and interest; orreduce, in accordance with Section 17-63-305, an existing deficit.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-304 - Tentative budget — Public record before adoption — Notice of budget hearing — Public hearing on tentative budget — Adjustments.
(1) A tentative budget and all supportive schedules and data are a public record.A county shall, for at least 10 days before the public hearing to adopt a final budget, make a tentative budget and all supportive schedules and data available for inspection during business hours at the office of the county finance officer.
(2) The governing body shall determine the time and place for the public hearing on the adoption of the budget.
(3) Notice of the hearing described in Subsection (2) shall be published for the county, as a class A notice under Section 63G-30-102, for at least 10 days before the day of the hearing.
(4) The governing body shall hold a public hearing on the budget where all interested individuals shall have an opportunity to be heard for or against the estimates of revenue and expenditures and performance data or any item in any fund.
(5) Except as provided in Subsection (5)(b), the governing body may make final adjustments to the tentative budget after the public hearing, as the governing body determines are appropriate, giving due consideration to matters discussed at the hearing.The governing body may not make the following adjustments to a tentative budget before adopting the tentative budget as a final budget:decrease the amount appropriated, as provided in Section 17-63-305, for the reduction of a deficit; orincrease any appropriation, if the increase would result in exceeding the estimated revenue for the budget.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-305 - Adoption of final budget — Appropriations in final budget — Addressing deficits.
(1) On or before the last day of each fiscal period, the governing body by resolution shall adopt the final budget.
(2) A final budget adopted in accordance with Subsection (1) is, unless amended, in effect for the next fiscal period.
(3) The finance officer shall:certify a copy of the final budget, and of any subsequent budget amendment; andfile a copy with the state auditor not later than 30 days after the day on which the governing body adopts the budget.
(4) The finance officer shall file a certified copy of the budget in the office of the finance officer for inspection by the public during business hours.
(5) The governing body may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue of the fund for the budget period.
(6) If there is a deficit in any fund as of the close of the last completed fiscal period, there shall be included as an item of appropriation in the budget of the fund of:at least 5% of the total revenue of the fund in the last completed fiscal period; orif the deficit is less than 5% of the total revenue, an amount equal to the deficit.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-306 - Review of second year’s budget for biennial budgets.
(1) In a county that has adopted a fiscal period that is a biennial period under Section 17-63-201, the governing body shall, in a public hearing before December 31 of the first year of the biennial period, review the individual budgets of the funds set forth in Sections 17-63-301 and 17-63-802 for the second year of the biennial period.
(2) In each review under Subsection (1), the governing body shall follow the procedures of Section 17-63-304 for holding a public hearing.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-307 - Immunity.
(1) Except as provided in Subsection (2), a county officer or county employee may not file a legal action in state or federal court against the county, a department, or a county officer for any matter related to the following:the adoption of a county budget;a county appropriation;a county personnel allocation; ora fund related to the county budget, a county appropriation, or a county personnel allocation.
(2) A county or district attorney may enforce a procedural requirement that governs the making or approval of a budget in accordance with this chapter.
Enacted by Chapter 13, 2025 Special Session 1
Budget Modifications
17-63-401 - Budget appropriation reduction.
(1) A county governing body may reduce a budget appropriation for any department for any purpose other than to transfer funds to another department by resolution, if:five days’ notice of the proposed reduction is given to all members of the governing body and to the director of the affected department; andthe director of the affected department is permitted to be heard on the proposed reduction.
(2) The notice requirements of Subsection (1) may be waived in writing by the affected department or by any member of the governing body.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-402 - Increase in budgetary fund or county general fund — Public hearing — Notice.
(1) Before the governing body may, by resolution, increase a budget appropriation of any budgetary fund, increase the budget of the county general fund, or make an amendment to a budgetary fund or the county general fund, the governing body shall hold a public hearing giving all interested parties an opportunity to be heard.
(2) Notice of the public hearing described in Subsection (1) shall be published for the county, as a class A notice under Section 63G-30-102, for at least five days before the day of the hearing.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-403 - Transfer of unexpended appropriation balance by department — Transfer of unexpended appropriation balance by governing body.
(1) After review by the finance officer and in accordance with budgetary and fiscal policies or ordinances adopted by the county legislative body, any county department may:transfer any unencumbered or unexpended appropriation balance or any part from one expenditure account to another within the department during the budget year; orincur an excess expenditure of one or more line items.
(2) A transfer or expenditure under Subsection (1) may not occur if the transfer or expenditure would cause the total of all excess expenditures or encumbrances to exceed the total unused appropriation within the department at the close of the budget period.
(3) Except as provided in Subsection (4), upon the request of the finance officer or upon the governing body’s own motion, the governing body may by resolution transfer any unencumbered or unexpended appropriation balance, or part of any unencumbered or unexpended appropriation balance, from one county department in a fund to another county department within the same fund.
(4) No appropriation for debt retirement and interest, reduction of deficit, or other appropriation required by law may be reduced below the required minimum.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-404 - Emergency expenditures — Deficit.
(1) As used in this section:“Fiscal emergency” means a major disruption in county operations or services caused by the unforeseen and sudden significant decrease or elimination of funding from the United States government or Legislature that was appropriated in the county’s current budget.”Natural disaster” means widespread damage within a county caused by:an explosion;fire;a flood;a storm;a tornado;winds;an earthquake;lightning; orany other adverse weather event.
(2) Subject to Subsection (2)(b), if the governing body determines that a natural disaster or fiscal emergency exists, and that the expenditure of money in excess of the county general fund budget is necessary to respond to the natural disaster or fiscal emergency, the county legislative body may make expenditures and incur deficits that are reasonably necessary to meet the natural disaster or fiscal emergency.A county may not take an action in response to a natural disaster or fiscal emergency in accordance with Subsection (2)(a) or (3) unless the action:is for the current budget year only and the current budget year is the year in which the natural disaster or fiscal emergency occurs; andis approved by a majority of the elected members of the county legislative body.If a fiscal emergency occurs, the county may take an action described in Subsection (2)(a) or (3) only if the state or federal funding that was significantly decreased or eliminated was:ongoing funding appropriated by the county to a county program or service; andrepeatedly relied on by the county for that program or service rather than a one-time or limited-time funding source.
(3) Notwithstanding the provisions of Sections 17-63-401, 17-63-402, 17-63-403, and 17-63-502, and subject to Subsections (3)(b) and (c), the county legislative body may respond to a natural disaster or fiscal emergency by:transferring, increasing, or decreasing an appropriation in a county budget or fund; ormaking or directing the making of an expenditure in excess of a budget or fund.An action by the county legislative body described in Subsection (3)(a)(i) or (ii) may not result in an expenditure or change in an appropriation that exceeds the total unencumbered county budget.If a county legislative body takes an action described in Subsection (3)(a)(i) or (ii), the county legislative body shall, as soon as possible, conduct a public hearing on the action and affirm the emergency action by adopting a resolution.
(4) Except to the extent provided for in Title 53, Chapter 2a, Part 6, Disaster Recovery Funding Act, the governing body of the county may not expend money in the county’s local fund for an emergency, if the county creates a local fund under Title 53, Chapter 2a, Part 6, Disaster Recovery Funding Act.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Purchases, Payments, and Costs Between Counties
17-63-501 - Encumbrance system — Purchasing agent — Purchases or encumbrances by purchasing agent.
(1) Each county shall use an encumbrance system or other budgetary controls to ensure that no expenditure is made for any item of an appropriation unless there is a sufficient unencumbered balance in the appropriation and available funds, except in cases of fiscal emergency or natural disaster as described in Section 17-63-404.
(2) A person may not make a purchase or incur an encumbrance on behalf of a county unless that person acts in accordance with an order by, or approval of, the person duly authorized to act as purchasing agent for the county, except encumbrances or expenditures directly investigated and specifically approved by the executive or legislative body.
(3) Unless otherwise provided by the governing body, the finance officer or the finance officer’s agents shall serve as a purchasing agent.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-502 - Expenditure limitation.
(1) No county officer or county employee may make any expenditure or encumbrance in excess of the total appropriation for any department.
(2) Any obligation that is contracted by a county officer or county employee in excess of the total departmental appropriation is: the personal obligation of the officer or employee; andunenforceable against the county.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-503 - Warrants — Payment — Registration — Duty of auditor.
(1) Warrants drawn by order of the county executive on the county treasurer for current expenses during each year shall specify: the liability for which the warrant is drawn;when the liability accrued; andthe funds from which the warrant is to be paid.
(2) Warrants shall be paid in the order of presentation to the treasurer.
(3) If a fund is insufficient to pay any warrant, the warrant shall be registered and then paid in the order of registration.
(4) Accounts for county charges of every description shall be presented to the county auditor and county executive to be audited as prescribed in this chapter or Chapter 69, County Auditor.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-504 - Costs between counties on removal of criminal actions.
When a criminal action is removed before trial, the costs accruing upon the removal shall be a charge against the county in which the indictment or information was found or filed.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-505 - Costs between counties from change of venue in civil cases.
(1) Except as provided in Subsection (2), in a civil case where any change of venue is granted from one county to another, the costs and expenses connected with the trial of the action that are payable by the county shall be refunded by the county in which the action originated to the county in which the case is tried, upon the county clerk of the county wherein the case is tried certifying the amount of costs so paid to the county clerk of the county wherein the action originated.
(2) Subsection (1) does not apply to a civil case where the change of venue is granted because the civil action should have been filed in the county to which the case is taken for trial.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-506 - County legislative body may adopt Utah Procurement Code — Retention of records.
(1) A county legislative body may adopt any or all of the provisions of Title 63G, Chapter 6a, Utah Procurement Code, or the rules made under the authority of Utah Procurement Code, as described in Section 63G-6a-107.4.
(2) Whenever any county is required by law to receive bids for purchases, construction, repairs, or any other purpose requiring the expenditure of funds, that county shall keep on file all bids received, together with proof of advertisement by publication or otherwise, for:at least three years after issuing any contract to one or more responsive bidders; orthree years following the first advertisement for the bids, if all bids received for that advertisement are rejected.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Administering and Auditing Finances
17-63-601 - Financial administration ordinance — Purposes.
(1) The county legislative body, after consultation with the county auditor, may adopt a financial administration ordinance authorizing the county auditor, county executive, county manager, or, in the case of county-operated hospitals or mental health districts, an appointed administrator, to act as the financial officer for the purpose of approving:payroll checks, if the checks are prepared in accordance with a salary schedule established in a personnel ordinance or resolution; orroutine expenditures, such as utility bills, payroll-related expenses, supplies, materials, and payments on county-approved contracts and capital expenditures which are referenced in the budget document and approved by an appropriation resolution adopted for the current fiscal year.
(2) A financial administration ordinance adopted in accordance with Subsection (1) shall provide:a maximum amount over which purchases may not be made without the approval of the county executive;that the financial officer be bonded for a reasonable amount; andany other provisions the county legislative body considers advisable.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-602 - Finance officer to present finance statements.
(1) The finance officer shall present to the governing body the following financial statements prepared in the manner prescribed by the uniform system of budgeting, accounting, and reporting:a summary of cash receipts and disbursements for each fund or group of funds and for each department within each fund reportable at the end of each month showing the cash and invested balance at the beginning of the period, the total receipts collected during the period, the total disbursements made during the period, and the cash and invested balance at the end of the period;not less than once each quarter or more often if requested by the governing body, a condensed statement of revenues and expenditures and comparison with the budget of the county general fund and the allotments thereof, as reflected by the books of account;a comparative quarterly income and expense statement for each enterprise fund showing a comparative analysis between the operations of such fund for the current fiscal reporting period and the same period in the previous year;a condensed statement of the operating and capital budget of each enterprise fund showing revenues and expenses and balances compared with the budget for any period requested by the governing body or required by the uniform system of budgeting, accounting, and reporting; andany other statements of operations or reports on financial condition as the governing body or the uniform system of budgeting, accounting, and reporting may require.
(2) All financial statements made in accordance with this section shall be open for public inspection during regular business hours.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-603 - Finance officer — Annual financial statement — Contents.
(1) The finance officer of each county, within 180 days after the close of each fiscal period, or, for a county that has adopted a fiscal period that is a biennial period, within 180 days after both the midpoint and the close of the fiscal period, except as provided by Section 17-63-604, shall prepare and make available to the governing body an annual financial report that shall contain:a statement of revenues and expenditures and a comparison with the budget of the county general fund, similar statements of all other funds for which budgets are required, and statements of revenues and expenditures or of income and expense for all other operating funds of the county;a balance sheet of each fund and a combined balance sheet of all funds as of:for a county that has adopted a fiscal period that is a biennial period, the midpoint and the close of the fiscal period; andfor each other county, the close of the fiscal period; orany other reports the governing body may require, including work performance data, tax levies, taxable values, details of bonded indebtedness, and historical facts of interest to the governing body and the public.
(2) Copies of the annual report shall be furnished to the state auditor and made a matter of public record in the office of the finance officer.
(3) The statement of revenues and expenditures described in Subsection 17-Ch17_36|(1)] shall specifically identify when revenue is restricted for only statutorily authorized expenditures, including:transient room tax, according to the expenditure authorizations described in Section 17-78-702; andtourism, recreation, cultural, convention, and airport facilities tax, according to the expenditure authorizations described in Sections 59-12-602 and 59-12-603.
(4) The state auditor:shall review a county’s annual report as described in Section 17E-2-403; andmay take any action authorized in Section 17E-2-403.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-604 - Presentation of annual report by independent auditor — Notice that audit complete.
(1) The annual report required by Section 17-63-603 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting.
(2) Independent audits are required for all counties as provided in Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
(3) Within 10 days after the receipt of the audit report furnished by the independent auditor, the county auditor shall prepare and publish a notice to the public that the county audit is complete:at least twice in a newspaper of general circulation within the county; andas required in Section 45-1-101.
(4) A copy of the county audit may be inspected at the office of the county auditor.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-605 - Internal control structure.
(1) Each county legislative body shall, with the advice and assistance of the county auditor and county treasurer, implement an internal control structure to ensure, on a reasonable basis, that all valid financial transactions of the county are identified and recorded accurately and timely.
(2) The objectives of the internal control structure described in Subsection (1) shall be to ensure:the proper authorization of transactions and activities;the appropriate segregation of:the duty to authorize transactions;the duty to record transactions; andthe duty to maintain custody of assets;the design and use of adequate documents and records to ensure the proper recording of events;adequate safeguards over access to and use of assets and records; andindependent checks on performance and proper valuation of recorded amounts.
(3) A county shall:assist the state auditor in complying with Section 17E-2-404; andconsider and implement improvements and updates to the internal control structure, as recommended by the state auditor under Section 17E-2-404.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Taxes, Fees, and Special Assessments
17-63-701 - Authorized taxes — List nonexhaustive.
(1) In addition to taxes described in this chapter, a county may implement the following local taxes:taxes to support the provision of municipal-type services, as described in Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas;a transient room tax, as described in Section 17-78-702;a tax levy for the establishment of a planetarium, as described in Section 17-78-801; anda tax levy for the establishment of a zoo, as described in Section 17-78-901.
(2) A county legislative body may annually at the public meeting at which the annual tax levy for county purposes is fixed and levied, assess and levy a tax for:the care, maintenance, and relief of the indigent sick or dependent poor individuals lawfully residing in the county;the temporary relief of indigent individuals not having a lawful residence in the county;the burial of indigent individuals who die within the county;the erection and maintenance of hospitals, infirmaries, and farms in connection with Subsections (2)(a)(i) and (ii);the employment of a superintendent for county hospitals and infirmaries described in Subsection (2)(a)(iv) and any other necessary employees; andthe salary of a county physician for attending the indigent sick or dependent poor.The taxes authorized under Subsection (2)(a) shall be assessed, levied, and collected in the same manner as other county taxes are assessed, levied, and collected.
(3) A county legislative body may levy a special tax on the taxable property within the county for the purpose of: creating a fund to be used for collecting, preparing, and maintaining an exhibit of the products and industries of the county at any domestic or foreign exposition, fair, or livestock show that encourages immigration and increases trade in the products of the state;maintaining, conducting, and furnishing facilities for livestock or other exhibitions; orpromoting and making water surveys, collecting data relating to the supply, distribution and use of water or the necessity for drainage or other reclamation work and the compilation of data or information to encourage the conservation of water for the reclamation of lands within the county or counties of the state.
(4) The taxes enumerated in this section are nonexhaustive.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-702 - Taxation for county purposes — Statement of county debt required.
(1) A county legislative body may levy taxes upon the taxable property, real or personal, within the county for any and all county purposes.
(2) The county auditor shall prepare a statement showing the indebtedness of the county, funded and floating, stating the amount of each class and the rate of interest borne by such indebtedness or any part of the indebtedness before the annual meeting of the county legislative body for levying taxes.The statement described in Subsection (2)(a) shall be prepared under the direction of the county legislative body.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-703 - Estimated revenue from property tax.
The amount of estimated revenue from property tax required by the budget shall constitute the basis for determination of the property tax to be levied for the corresponding tax year, subject to legal limitations.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-704 - Property tax levy — Amount.
(1) Before June 22 of each year, the county legislative body shall levy a tax on the taxable real and personal property within the county.In the legislative body’s computation of the total levy subject to Sections 59-2-908 and 59-2-911, the legislative body shall determine the requirements for each fund and specify the amount of the levy apportioned to each fund.
(2) The proceeds of the tax apportioned for purposes of the county general fund shall be credited in the county general fund.
(3) The proceeds of the tax apportioned for utility and other special fund purposes shall be credited to the appropriate accounts in the utility or other special funds.
(4) For the first calendar year in which a county imposes a levy under Section 11-46-104, the county shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(ii).
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-705 - Use of incremental tax revenue for relocation expenses of displaced mobile home park residents.
(1) As used in this section:“Displaced mobile home park resident” means a resident within a mobile home park who is required to relocate his or her residence from the mobile home park because of development activities that will change the use of the property on which the mobile home park is located.”Former mobile home park property” means property on which a mobile home park was located but whose use has changed from a mobile home park because of development activities that require mobile home park residents to relocate.”Incremental tax revenue” means property tax revenue that:is generated from a former mobile home park property located within the unincorporated part of a county;exceeds the amount of property tax revenue the former mobile home park property would have generated if its use had not changed from a mobile home park; andis levied and collected by:the county in whose unincorporated area the former mobile home park property is located; oranother taxing entity.”Taxing entity” has the same meaning as defined in Section 59-2-102.
(2) A county may use incremental tax revenue to pay some or all of the relocation expenses of a displaced mobile home park resident.
(3) Any taxing entity may share some or all of its incremental tax revenue with a county for use as provided in Subsection (2).
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-706 - County charges enumerated.
(1) County charges are:charges incurred against the county by any law;the necessary expenses of the county attorney or district attorney incurred in criminal cases arising in the county, and all other expenses necessarily incurred by the county or district attorney in the prosecution of criminal cases, except jury and witness fees;the expenses of health care as described in Section 17-72-501, and other expenses necessarily incurred in the support of prisoners committed to the county jail, except as provided in Subsection (2);for a county not within the state district court administrative system, the sum required by law to be paid jurors in civil cases;all charges and accounts for services rendered by any justice court judge for services in the trial and examination of persons charged with a criminal offense not otherwise provided for by law;the contingent expenses necessarily incurred for the use and benefit of the county;every other sum directed by law to be raised for any county purposes under the direction of the county legislative body or declared a county charge;the fees of constables for services rendered in criminal cases;the necessary expenses of the sheriff and deputies incurred in civil and criminal cases arising in the county, and all other expenses necessarily incurred by the sheriff and deputies in performing the duties imposed upon the sheriff and deputies by law;the sums required by law to be paid by the county to jurors and witnesses serving at inquests and in criminal cases in justice courts; andsubject to Subsection (2), expenses incurred by a health care facility or health care provider in providing health care services, treatment, hospitalization, or related transportation, at the request of a county sheriff for:prisoners booked into a county jail on a charge of a criminal offense; orinmates convicted of a criminal offense and committed to a county jail.
(2) Expenses described in Subsections (1)(c) and (1)(k) are a charge to the county only to the extent that the charge exceeds any private insurance in effect that covers the expenses described in Subsections (1)(c) and (1)(k).The county may collect costs of health care, treatment, hospitalization, and related transportation provided to a person described in Subsection (1)(k) who has the resources or the ability to pay, subject to the following priorities for payment:first priority shall be given to restitution; andsecond priority shall be given to family support obligations.A county may seek reimbursement from a prisoner or inmate described in Subsection (1)(k) for expenses incurred by the county in behalf of the prisoner or inmate for health care, treatment, hospitalization, or related transportation by:deducting the cost from the prisoner’s or inmate’s cash account on deposit with the detention facility during the prisoner’s or inmate’s incarceration or during a subsequent incarceration if: the subsequent incarceration occurs within the same county; andthe incarceration is within 10 years of the date of the expense in behalf of the prisoner or inmate;placing a lien for the amount of the expense against the prisoner’s or inmate’s personal property held by the jail; andadding the amount of expenses incurred to any other amount owed by the prisoner or inmate to the jail upon the prisoner’s or inmate’s release in accordance with Subsection 76-3-201(4)(c).A prisoner or inmate who receives health care, treatment, hospitalization, or related transportation shall cooperate with the jail facility seeking payment or reimbursement under this section for the prisoner’s or inmate’s expenses.If there is no contract between a county jail and a health care facility or health care provider that establishes a fee schedule for services rendered, expenses under Subsection (1)(k) shall be commensurate with:for a health care facility, the current noncapitated state Medicaid rates; andfor a health care provider, 65% of the amount that would be paid to the health care provider:under the Public Employees’ Benefit and Insurance Program, created in Section 49-20-103; andif the person receiving the health care service were a covered employee under the Public Employees’ Benefit and Insurance Program.Subsection (1)(k) does not apply to expenses of an individual held at the county jail at the request of an agency of the United States.A county that receives information from the Public Employees’ Benefit and Insurance Program to enable the county to calculate the amount to be paid to a health care provider under Subsection (2)(e)(ii) shall keep that information confidential.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-707 - Fees for services — Exceptions.
The legislative body of each county shall adopt an ordinance or resolution that establishes fees for services provided by each county officer, except:
(1) fees for the recorder described in Chapter 71, County Recorder;
(2) fees for the county sheriff described in Chapter 72, County Sheriff;
(3) fees for county constables described in Chapter 78, Part 6, Constables; and
(4) fees established by statute.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-708 - Special assessment.
(1) A county may make a special assessment.
(2) Money received by the county treasurer from any special assessment shall be: applied toward payment of the improvement for which the assessment was approved; andused exclusively for the payment of the principal and interest on the bonds or other indebtedness incurred to finance such improvements, except as provided in Section 17-63-808.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-709 - County authorized to accept electronic payments.
(1) As used in this section:“Electronic payment” means the payment of money to a county by electronic means, including by means of a credit card, charge card, debit card, prepaid or stored value card or similar device, or automatic clearinghouse transaction.”Electronic payment fee” means an amount of money to defray the discount fee, processing fee, or other fee charged by a credit card company or processing agent to process an electronic payment.”Processing agent” means a bank, transaction clearinghouse, or other third party that charges a fee to process an electronic payment.
(2) A county may accept an electronic payment for the payment of funds which the county could have received through another payment method.
(3) A county that accepts an electronic payment may charge an electronic payment fee.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-710 - County permitted to establish Public Land Corner Preservation Fund — Use of fund — Fee schedule for filing maps.
(1) The county legislative body may establish by ordinance a fund to be known as the Public Land Corner Preservation Fund.
(2) The county legislative body may by ordinance establish a fee schedule for filing maps in the county surveyor’s office of surveys filed under Section 17-73-504, subdivisions, road dedication plats, and other property plats.The county surveyor shall collect a fee authorized under Subsection (2)(a) as described in Section 17-73-104.The county treasurer shall deposit funds received from the county surveyor as described in Section 17-74-501.Money in the Public Land Corner Preservation Fund shall be used by the county surveyor as described in Section 17-73-104.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Specified Services, Special Funds, Interfund Loans
17-63-801 - Property taxes levied for specified services — Special revenue fund — Limitations on use — Collection, accounting, and expenditures.
(1) A county may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section.
(2) To levy a property tax under this section, the legislative body of the county that levies the property tax shall indicate through ordinance:that the county levies the tax under this section; andthe specific service for which the county levies the tax.
(3) A property tax levied under this section is subject to the maximum rate a county may levy for property taxes under Section 59-2-908.
(4) A county that collects a property tax under this section shall:create a special revenue fund to hold the revenues collected under this section; anddeposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i).A county may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the county created the special revenue fund.
(5) Except as provided in Subsections (2) and (4), a county that levies a property tax under this section shall:levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act;account for revenues derived from the tax in accordance with this chapter; andlevy and collect and account for revenues derived from the tax in the same general manner as for the county’s other property taxes.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-802 - Operating and capital budget — Expenditures.
(1) As used in this section, “operating and capital budget” means a plan of financial operation for an enterprise or other special fund embodying estimates of operating and nonoperating resources and expenses and other outlays for a fiscal period.Except as otherwise expressly provided, “budget” or “budgets” and the procedures and controls relating to budgets in other sections of this chapter are not applicable to the operating and capital budgets provided in this section.
(2) At or before the time that the governing body adopts budgets for the budgetary funds specified in Section 17-63-301, the governing body shall adopt an operating and capital budget for the next fiscal period for:each enterprise fund; andany other special nonbudgetary fund for which operating and capital budgets are prescribed by the uniform system of budgeting, accounting, and reporting.
(3) The governing body shall adopt and administer the operating and capital budget in accordance with this Subsection (3).At or before the first day of the next to last month of each fiscal period, the finance officer shall prepare for the next fiscal period on forms provided in accordance with Section 17E-2-401, and file with the governing body a tentative operating and capital budget for:each enterprise fund; andany other special fund that requires an operating and capital budget.The tentative operating and capital budget shall be accompanied by a supplementary estimate of all capital projects or planned capital projects:within the next fiscal period; andwithin the fiscal period immediately following the fiscal period described in Subsection (3)(c)(i).Subject to Subsection (3)(d)(ii), the finance officer shall prepare all estimates after review and consultation, if requested, with a department proposing a capital project.After complying with Subsection (3)(d)(i), the finance officer may revise any departmental estimate before it is filed with the governing body.Except as provided in Subsection (3)(e)(iv), if a governing body includes in a tentative budget, or an amendment to a budget, allocations or transfers between a utility enterprise fund and another fund that are not reasonable allocations of costs between the utility enterprise fund and the other fund, the governing body shall:hold a public hearing;prepare a written notice of the date, time, place, and purpose of the hearing, in accordance with Subsection (3)(e)(ii); andsubject to Subsection (3)(e)(iii), mail the notice to each utility enterprise fund customer at least seven days before the day of the hearing.The purpose portion of the written notice described in Subsection (3)(e)(i)(B) shall identify:the utility enterprise fund from which money is being transferred;the amount being transferred; andthe fund to which the money is being transferred.The governing body:may print the written notice required under Subsection (3)(e)(i) on the utility enterprise fund customer’s bill; andshall include the written notice required under Subsection (3)(e)(i) as a separate notification mailed or transmitted with the utility enterprise fund customer’s bill.The notice and hearing requirements in this Subsection (3)(e) are not required for an allocation or a transfer included in an original budget or in a subsequent budget amendment previously approved by the governing body for the current fiscal year.The governing body shall review the tentative operating and capital budget at any regular or special meeting called for that purpose.In accordance with Subsection (3)(f)(i), the governing body may make any changes to the tentative operating and capital budget that the governing body considers advisable.Before the close of the fiscal period, the governing body shall adopt an operating and capital budget for the next fiscal period.Upon final adoption by the governing body, the operating and capital budget shall be in effect for the budget period subject to amendment.The governing body shall:certify a copy of the operating and capital budget for each fund with the finance officer; andmake a copy available to the public during business hours in the offices of the county auditor.The governing body shall file a copy of the operating and capital budget with the state auditor within 30 days after the day on which the operating and capital budget is adopted.The governing body may during the budget period amend the operating and capital budget of an enterprise or other special fund by resolution.A copy of the operating and capital budget as amended shall be filed with the state auditor.
(4) Any expenditure from an operating and capital budget shall conform to the requirements for budgets specified by Sections 17-63-401, 17-63-403, and 17-63-501.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-803 - Reserve fund for capital improvements — Creation — Purpose — Limitation.
(1) The legislative body of any county may establish and maintain, by ordinance, a cumulative reserve fund to be accumulated by levy for the purpose of financing the purchase of real property and the cost of planning, constructing or rehabilitating public buildings or other public works and capital improvements.
(2) Before a reserve fund under Subsection (1) may be established, the county legislative body shall designate by ordinance the specific purpose for which the fund is established.Except as provided in Section 17-63-805, all funds in a reserve fund under Subsection (1) shall be expended for the designated purposes.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-804 - Reserve fund for capital improvements — Estimate of amount required — Tax levy — Accumulation from year to year — Restriction on use.
(1) Subject to Subsection (4) the legislative body of a county that has established a reserve fund under Section 17-63-803 may:include in the annual budget or estimate of amounts required to meet the public expenses of the county for the ensuing year such sum as it considers necessary for the uses and purposes of the fund; andinclude those amounts in the annual tax levy of the county.
(2) Subject to Subsection (4), the money in the fund shall be allowed to accumulate from year to year until the county legislative body determines to spend any money in the fund for the purpose specified.
(3) Subject to Subsection (4), money in the fund at the end of a fiscal year shall remain in the fund as surplus available for future use, and may not be transferred to any other fund or used for any other purpose.
(4) The amount of money in a reserve fund established under Section 17-63-803 may not exceed .6% of the taxable value of the county.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-805 - Reserve fund for capital improvements — Transfer to fund of unencumbered surplus — Investment — Interest and income — Modification of use — Special election.
(1) At any time after the creation of a reserve fund under Section 17-63-803, the county legislative body may transfer to the fund any unencumbered surplus county funds remaining at the end of a fiscal year.
(2) All money belonging to a reserve fund created under Section 17-63-803 shall be invested in such securities as are legal for other funds of the county.
(3) The interest and income from the investments shall be a part of the fund.
(4) The legislative body of any county may submit the proposition of using funds in a reserve fund established under Section 17-63-803 for projects other than originally specified to the electors of the county at a special election if the projects are for the purposes set forth in Section 17-63-803.
(5) If a proposition under Subsection (4) is proposed, the county legislative body shall fix a time and place for a special election on the proposition, to be held as provided by law.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-806 - Establishment of tax stability and trust fund — Increase in tax levy — Deposit or investment of funds — Use of interest or other income.
(1) Notwithstanding anything to the contrary contained in statute, the legislative body of any county may by ordinance establish and maintain a tax stability and trust fund, for the purpose of preserving funds during years with favorable tax revenues for use during years with less favorable tax revenues.Each fund under Subsection (1)(a) shall be subject to all of the limitations and restrictions imposed by this section and Section 17-63-807.The principal of the fund shall consist of all sums transferred to it in accordance with Subsection (2) and interest or other income retained in the fund under Subsection (4)(a).
(2) After establishing a tax stability and trust fund as provided in Subsection (1), the legislative body, in establishing the levy for the property tax levied by the county under Section 59-2-908, may establish the levy at a level not to exceed .0001 per dollar of taxable value of taxable property increase per year that will permit the county to receive during that fiscal year sums in excess of what may be required to provide for the purposes of the county.Any excess sums so received are to be transferred from the county general fund into the tax stability and trust fund.
(3) All amounts in the tax stability and trust fund established by a county under this section may be deposited or invested as provided in Section 51-7-11.The amounts described in Subsection (3)(a) may also be transferred by the county treasurer to the Public Treasurers’ Investment Fund, as defined in Section 51-7-3, for the treasurer’s management and control under Title 51, Chapter 7, State Money Management Act.
(4) The interest or other income realized from amounts in the tax stability and trust fund shall be returned to the county general fund during the fiscal year in which the income or interest is paid to the extent the interest or income is required by the county to provide for county purposes during that fiscal year.An amount returned in accordance with Subsection (4)(a) may be used for all purposes as other amounts in the county general fund.Any interest or income that is not returned to the county general fund in accordance with Subsection (4)(a) shall be added to the principal of that county’s tax stability and trust fund.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-807 - Amount in tax stability and trust fund limited — Disposition of excess — Use of principal — Determination of necessity — Election — Exception.
(1) The total amount in a county’s tax stability and trust fund established under Section 17-63-806 shall be limited to the percentage of the total taxable value of property in that county not to exceed the limits provided in the following schedule:Total Taxable ValueFund LimitsPercentage ofTaxable Valuebut not toexceed:Less than 5,000,000From 500,000,000 to 1,500,000,0001.0%7,500,000Over 1,500,000,000.5%15,000,000
(2) If any excess occurs in the tax stability and trust fund over the percentage or maximum dollar amounts specified in Subsection (1), this excess shall be transferred to the county general fund and may be used for all purposes as other amounts in the county general fund are used.
(3) Subject to Subsection (3)(b), if any excess in the fund exists because of a decrease in total taxable value, that excess may remain in the fund.If the excess amount in the fund is decreased below the limitations of the fund for any reason, the fund limitations established under Subsection (1) apply.
(4) Except as provided in Subsection (5), if the legislative body of a county that has established a tax stability and trust fund under Section 17-63-806 determines that it is necessary for purposes of that county to use any portion of the principal of the fund, the county legislative body shall submit this proposition to the electorate of that county in a special election called and held in the manner provided for in Title 11, Chapter 14, Local Government Bonding Act, for the holding of bond elections.If the proposition is approved at the special election by a majority of the qualified electors of the county voting at the election, then that portion of the principal of the fund covered by the proposition may be transferred to the county general fund for use for purposes of that county.
(5) The requirements of Subsection (4) do not apply to the use of any portion of the principal of a tax stability and trust fund established under Section 17-63-806 for payment of any refund of property taxes owed by the county as a result of an objection to the assessment of property assessed by the State Tax Commission under Section 59-2-1007.The legislative body of a county may, by ordinance or resolution, authorize the use of any portion of the tax stability and trust fund for the purpose described in Subsection (5)(a).
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-808 - Special funds — Ceases — Transfer.
(1) A county legislative body may:establish a salary fund or any other special fund as the legislative body considers necessary for the proper transaction of the business of the county; andtransfer money from one fund to another as the public interest requires, except as otherwise specifically provided in statute.
(2) Except as provided in Subsection (2)(b), if a county legislative body determines that the purpose no longer exists for which the legislative body created a special fund or any portion of the special fund, the legislative body may authorize the transfer of the remaining balance or a portion of the remaining balance to the fund balance account in the county general fund.The legislative body may redistribute the remaining balance or a portion of the remaining balance described in Subsection (2)(a) in accordance with Subsection (2)(c) if:the county levied the fund primarily on property in the unincorporated areas of the county;the county established a municipal services fund to provide municipal services under Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; andthe area from which the county levied the fund has since incorporated as a city or town.The legislative body of a county described in Subsection (2)(b) may set aside the remaining balance or a portion of the remaining balance described in Subsection (2)(a) in a fund from which the county may make disbursements to support and benefit the area and the residents in the area from which the county originally derived the special fund.
(3) Any balance which remains in a special assessment fund and any unrequired balance in a special improvement guaranty fund shall be treated as provided in Subsection 11-Ch11_42|11-42-701].
(4) Any balance which remains in a capital projects fund shall be transferred to the appropriate debt service fund or such other fund as the bond ordinance requires or to the county general fund balance account.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-809 - Interfund loans — Acquisition of issued unmatured bonds.
(1) Subject to this section, restrictions imposed by bond covenants, or other controlling regulations, the governing body may:subject to the restrictions in Section 53-2a-605, authorize an interfund loan from one fund to another; andwith available cash in any fund, purchase or otherwise acquire for investment an unmatured bond of the county or of any county fund.
(2) An interfund loan under Subsection (1)(a) shall be in writing and specify the terms and conditions of the loan, including the:effective date of the loan;name of the fund loaning the money;name of the fund receiving the money;amount of the loan;subject to Subsection (3), term of and repayment schedule for the loan;subject to Subsection (4), interest rate of the loan;method of calculating interest applicable to the loan;procedures for:applying interest to the loan; andpaying interest on the loan; andother terms and conditions the governing body determines applicable.
(3) The term and repayment schedule specified under Subsection (2)(e) may not exceed 10 years.
(4) In determining the interest rate of the loan specified under Subsection (2)(f), the governing body shall apply an interest rate that reflects the rate of potential gain had the funds been deposited or invested in a comparable investment.Notwithstanding Subsection (4)(a), the interest rate of the loan specified under Subsection (2)(f):if the term of the loan under Subsection (2)(e) is one year or less, may not be less than the rate offered by the Public Treasurers’ Investment Fund as defined in Section 51-7-3; orif the term of the loan under Subsection (2)(e) is more than one year, may not be less than the greater of the rate offered by:the Public Treasurers’ Investment Fund as defined in Section 51-7-3; ora United States Treasury note of a comparable term.
(5) For an interfund loan under Subsection (1)(a), the governing body shall:hold a public hearing;prepare a written notice of the date, time, place, and purpose of the hearing, and the proposed terms and conditions of the interfund loan under Subsection (2);provide notice of the public hearing in the same manner as required under Section 17-63-304 as if the hearing were a budget hearing; andauthorize the interfund loan by ordinance or resolution in a public meeting.The notice and hearing requirements in Subsection (5)(a) are satisfied if the interfund loan is included in an original budget or in a subsequent budget amendment previously approved by the governing body for the current fiscal year.
(6) Subsections (2) through (5) do not apply to an interfund loan if the interfund loan is:a loan from the county general fund to any other fund of the county; ora short-term advance from the county’s cash and investment pool to individual funds that are repaid by the end of the fiscal year.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Bond Indebtedness
17-63-901 - Authority and applicable procedure for issuance of bonds — Application of proceeds — Debt limit.
(1) This part is adopted for the purpose of: eliminating or reducing, so far as possible, the ad valorem taxes necessary to be levied for the payment of bonds;improving the security of bonds; andensuring that the holders of the bonds from time to time shall have a vested and enforceable contract right in the provisions of the bond proceedings made in accordance with the provisions of this part.
(2) Except as otherwise provided under Section 17-60-203, the county legislative body may contract a bonded indebtedness in the manner and subject to the conditions provided under Title 11, Chapter 14, Local Government Bonding Act.The revenue derived from the sale of bonds shall be applied only to the purpose or purposes specified in the order of the county legislative body.If there is any surplus, the surplus shall be applied to the payment of the bonds.
(3) A county may not become so indebted to an amount, including existing indebtedness, exceeding 2% of the fair market value, as defined under Section 59-2-102, of the taxable property in the county as computed from the last equalized assessment roll for county purposes before the county incurred the indebtedness.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-902 - Bond elections — Consolidating voting districts and precincts — Voting places.
The county legislative body may in any bond election consolidate voting districts and precincts and may select for the purposes of such election any voting places which the legislative body considers desirable, without regard to regularly established voting precincts and voting places.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-903 - Additional purposes for which bonds may be issued — Joint ownership of facilities authorized.
(1) In addition to other purposes for which bonds may be issued, bonds may be issued for the purpose of: acquiring, improving or extending systems for the collection, retention and disposition of storm and flood waters;acquiring, improving, or extending public libraries, including procuring equipment, furnishings, and books ;acquiring or improving facilities for the collection, disposal, or incineration of garbage and trash;acquiring, improving, extending, furnishing, and equipping auditoriums, sports arenas, stadiums, convention centers, and all properties and facilities ordinarily forming part of a so-called convention complex, or any part of a convention complex; andacquiring, improving, extending, furnishing, or equipping any improvement or facility which the county is authorized by law to own.
(2) Bonds may be issued for the county’s share of any facility described in Subsection (1) to be owned jointly with any municipality or taxing district in the county.Joint ownership of a facility between a county and any municipality or taxing district in the county, as described in Subsection (2)(a), is expressly authorized.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-904 - Bond issue for certain facilities — Board of directors — Use of revenues from facilities — Rights of bondholders.
(1) A county legislative body adopting proceedings authorizing the issuance of county bonds for the purpose of acquiring, improving, extending, furnishing, and equipping auditoriums, sports arenas, stadiums, convention centers, and all properties and facilities ordinarily forming part of a so-called “convention complex,” or for any part or combination of the foregoing may, by resolution, provide for the creation of a board of directors which, if any of the bonds remain outstanding either in original or refunded form, may:have complete management and control of the facilities acquired with the proceeds of the bonds; oract as an advisory board to the county executive and legislative body regarding the management and operation of a property or facility described in this Subsection (1)(a).The board of directors described in Subsection (1)(a) shall have the number of members, possessing such qualifications and selected for such terms, and shall operate in accordance with such rules and regulations as adopted by the county legislative body.The members of the board of directors described in Subsection (1)(a) shall serve without compensation except for reimbursement of expenses actually incurred in the performance of their duties.After the appointment and organization of the board of directors, all vacancies thereafter occurring, whether by expiration of term or otherwise, shall be filled by majority vote of the remaining members of the board.Subject to provisions adopted by the county legislative body, the members of the board of directors may have the powers and duties ordinarily enjoyed by the directors of a private corporation operating similar facilities.
(2) A county legislative body that adopts proceedings for the purpose of and as described in Subsection (1)(a) shall provide that all revenues of every nature derived from the operation of the facilities so acquired with bond proceeds and not expended in the reasonable and proper costs of maintaining and operating the facilities, including the making of necessary repairs and replacements, be pledged to and utilized for the payment of principal of and interest on the bonds and, if so provided, the creation of a reserve for such purpose.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
County Management of Federally Generated Revenue
17-63-1001 - Disposition of coal land revenue.
(1) Eighty percent of all money received by the state of Utah from the treasurer of the United States, as bonuses, royalties, and rentals upon United States coal lands located in this state shall be allocated to the county or counties out of or from which is taken the coal from which such bonuses, royalties, and rentals are derived.
(2) A county that receives money under Subsection (1) shall only use the money for: the construction and maintenance of roads; andthe support and maintenance of public schools in the county.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-63-1002 - Federal entitlement lands — In-lieu payments — Allocation — Agreements with political subdivisions.
(1) Any county may use any money the county receives from the United States as in-lieu payments under P.L. 94-565 (90 Stat. 2662) for any governmental purpose in the county, and may share revenues with cities, towns, or any other political subdivision within the county’s jurisdiction.
(2) The county may contract with another political subdivision as to how money shared under Subsection (1) may be allocated and used by the political subdivision.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Improper Use of Public Funds
17-63-1101 - Profit from public funds prohibited.
(1) If the governing body receives evidence that a county officer or county employee is profiting from public money or uses public money for any unauthorized purpose, the matter shall be promptly referred to the county attorney or district attorney for appropriate action.
(2) If convicted for any offense described in Subsection (1), a county officer shall immediately forfeit the county officer’s office.The forfeiture of county office described in Subsection (2)(a) is in addition to any penalties that may apply and the provisions of Utah Constitution, Article XXII, Section 5.
Renumbered and Amended by Chapter 13, 2025 Special Session 1