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Code · Utah · Title 11 — Cities, Counties, and Local Taxing Units · Chapter 52

11-52-102. Definitions.

151 words·~1 min read·/ut/title-11/chapter-52/11-52-102·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 11/6/2025
11-52-102. Definitions.
As used in this chapter:
(1)"Federal receipts" means the federal financial assistance, as defined in 31 U.S.C. Sec. 7501, that is reported as part of a single audit.
(2)"Political subdivision" means:
(a)a county, as defined in Section 17-60-101 ;
(b)a municipality, as defined in Section 10-1-104 ;
(c)a special district, as defined in Section 17B-1-102 ;
(d)a special service district, as defined in Section 17D-1-102 ;
(e)an interlocal entity, as defined in Section 11-13-103 ;
(f)a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act ;
(g)a local building authority, as defined in Section 17D-2-102 ; or
(h)a conservation district, as defined in Section 17D-3-102 .
(3)"Single audit" has the same meaning as defined in 31 U.S.C. Sec. 7501.
Amended by Chapter 16 , 2025 Special Session 1
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