17-63-808. Special funds -- Ceases -- Transfer.

348 words·~2 min read·/ut/title-17/chapter-63/17-63-808

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

Effective 11/6/2025

(1)A county legislative body may:

(a)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; and

(b)transfer money from one fund to another as the public interest requires, except as otherwise specifically provided in statute.

(a)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.

(b)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:

(i)the county levied the fund primarily on property in the unincorporated areas of the county;

(ii)the county established a municipal services fund to provide municipal services under Chapter 78, Part 5 , Provision of Municipal-Type Services to Unincorporated Areas; and

(iii)the area from which the county levied the fund has since incorporated as a city or town.

(c)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 11-42-701 (5).

(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