10-6-118. Adoption of final budget -- Certification and filing.
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Effective 5/6/2026
10-6-118. Adoption of final budget -- Certification and filing.
(1)Before June 30 of each fiscal period, or, in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923 , before September 1 of the year for which a property tax increase is proposed, the governing body shall by resolution or ordinance adopt a budget for the ensuing fiscal period for each fund for which a budget is required under this chapter.
(2)The budget officer of the governing body shall certify a copy of the final budget and file the copy with the state auditor within 30 days after adoption.
Amended by Chapter 324 , 2026 General Session