59-2-923. Expenditures of money prior to adoption of budget or tax rate.
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Effective 5/6/2026
59-2-923. Expenditures of money prior to adoption of budget or tax rate.
Except as provided in Subsection 59-2-924(8) , a taxing entity may, before the taxing entity adopts a final annual budget or a tax rate, expend money on the basis of the taxing entity's:
(1)tentative budget after adoption of the tentative budget; or
(2)prior year's adopted final budget as amended, which shall be readopted by resolution at a meeting of the taxing entity's governing body.
Amended by Chapter 306 , 2026 General Session