17-63-304. Tentative budget -- Public record before adoption -- Notice of budget hearing -- Public hearing on tentative budget -- Adjustments.
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Effective 11/6/2025
17-63-304. Tentative budget -- Public record before adoption -- Notice of budget hearing -- Public hearing on tentative budget -- Adjustments.
(a)A tentative budget and all supportive schedules and data are a public record.
(b)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.
(a)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.
(b)The governing body may not make the following adjustments to a tentative budget before adopting the tentative budget as a final budget:
(i)decrease the amount appropriated, as provided in Section 17-63-305 , for the reduction of a deficit; or
(ii)increase 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