Utah
Title 17 — Counties · Chapter 63
56 entries
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17-63-101. Definitions.
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17-63-102. Purpose of chapter.
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17-63-103. Unlawful liabilities void.
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17-63-201. Fiscal period -- Annual or biennial.
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17-63-202. Counties to utilize uniform system of fiscal procedures.
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17-63-203. Basis of accounting -- Required funds and accounts -- Lapse of appropriations.
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17-63-204. Retained earnings -- Accumulation -- Restrictions -- Disbursements.
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17-63-301. Preparation of budgets.
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17-63-302. Budget -- Financial plan -- Contents.
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17-63-303. Preparation of tentative budget.
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17-63-304. Tentative budget -- Public record before adoption -- Notice of budget hearing -- Public hearing on tentative budget -- Adjustments.
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17-63-305. Adoption of final budget -- Appropriations in final budget -- Addressing deficits.
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17-63-306. Review of second year's budget for biennial budgets.
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17-63-307. Immunity.
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17-63-401. Budget appropriation reduction.
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17-63-402. Increase in budgetary fund or county general fund -- Public hearing -- Notice.
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17-63-403. Transfer of unexpended appropriation balance by department -- Transfer of unexpended appropriation balance by governing body.
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17-63-404. Emergency expenditures -- Deficit.
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17-63-501. Encumbrance system -- Purchasing agent -- Purchases or encumbrances by purchasing agent.
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17-63-502. Expenditure limitation.
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17-63-503. Warrants -- Payment -- Registration -- Duty of auditor.
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17-63-504. Costs between counties on removal of criminal actions.
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17-63-505. Costs between counties from change of venue in civil cases.
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17-63-506. County legislative body may adopt Utah Procurement Code -- Retention of records.
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17-63-601. Financial administration ordinance -- Purposes.
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17-63-602. Finance officer to present finance statements.
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17-63-603. Finance officer -- Annual financial statement -- Contents.
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17-63-604. Presentation of annual report by independent auditor -- Notice that audit complete.
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17-63-605. Internal control structure.
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17-63-701. Authorized taxes -- List nonexhaustive.
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17-63-702. Taxation for county purposes -- Statement of county debt required.
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17-63-703. Estimated revenue from property tax.
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17-63-704. Property tax levy -- Amount.
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17-63-705. Use of incremental tax revenue for relocation expenses of displaced mobile home park residents.
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17-63-706. County charges enumerated.
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17-63-707. Fees for services -- Exceptions.
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17-63-708. Special assessment.
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17-63-709. County authorized to accept electronic payments.
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17-63-710. County permitted to establish Public Land Corner Preservation Fund -- Use of fund -- Fee schedule for filing maps.
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17-63-711. Transportation utility fee.
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17-63-801. Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.
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17-63-802. Operating and capital budget -- Expenditures.
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17-63-803. Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.
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17-63-804. Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.
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Effective 11/6/2025 17-63-805. Reserve fund for capital improvements -- Transfer to fund of unencumb…
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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.
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17-63-807. Amount in tax stability and trust fund limited -- Disposition of excess -- Use of principal -- Determination of necessity -- Election -- Exception.
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17-63-808. Special funds -- Ceases -- Transfer.
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17-63-809. Interfund loans -- Acquisition of issued unmatured bonds.
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17-63-901. Authority and applicable procedure for issuance of bonds -- Application of proceeds -- Debt limit.
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17-63-902. Bond elections -- Consolidating voting districts and precincts -- Voting places.
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17-63-903. Additional purposes for which bonds may be issued -- Joint ownership of facilities authorized.
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17-63-904. Bond issue for certain facilities -- Board of directors -- Use of revenues from facilities -- Rights of bondholders.
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17-63-1001. Disposition of coal land revenue.
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17-63-1002. Federal entitlement lands -- In-lieu payments -- Allocation -- Agreements with political subdivisions.
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17-63-1101. Profit from public funds prohibited.