reglab/housing_qa huggingface dataset:
UT Code § 10-5-112.4 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 112.4 - Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.

 Effective 5/14/2019  10-5-112.4. Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.    (1) A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section.     (2) To levy a property tax under this section, the legislative body of the town that levies the property tax shall indicate through ordinance:   (a) that the town levies the tax under this section; and     (b) the specific service for which the town levies the tax.       (3) A property tax levied under this section is subject to the maximum rate a town may levy for property taxes under Section 10-5-112.     (4)   (a) A town that collects a property tax under this section shall:   (i) create a special revenue fund to hold the revenues collected under this section; and     (ii) deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i).       (b) A town may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the town created the special revenue fund.       (5) Except as provided in Subsections (2) and (4), a town that levies a property tax under this section shall:   (a) levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act;     (b) account for revenues derived from the tax in accordance with this chapter; and     (c) levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.      Enacted by Chapter 301, 2019 General Session
UT Code § 10-5-112.5 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 112.5 - Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.

 Effective 5/14/2019  10-5-112.5. Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.    (1) A town may levy a property tax for a purpose described in this section.     (2)   (a) A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act, may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town.     (b) The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to:   (i) finance the construction of facilities to purify the town's drinking water; or     (ii) construct facilities to treat and dispose of the town's wastewater.       (c) The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2).     (d) The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes.       (3) A town may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90.     (4) The governing body of a town may, under Section 11-2-7, annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds.    Enacted by Chapter 301, 2019 General Session
UT Code § 10-5-113 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 113 - Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.

 Effective 5/5/2021  10-5-113. Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.    (1) A town may accumulate retained earnings or fund balances, as appropriate, in any fund.     (2) The accumulation of a fund balance in the town general fund may not exceed 100% of the total revenue of the town general fund for the current fiscal period.     (3)   (a) The town council may, in a budget year, appropriate from estimated revenue or excess fund balance in the town general fund to a reserve for capital improvements:   (i) for the purpose of financing future specified capital improvements; and     (ii) in accordance with a formal long-range capital plan adopted by the governing body.       (b) The reserves described in Subsection (3)(a) may accumulate from year to year in a capital improvements fund until the accumulated total is sufficient to permit economical expenditure for the specified purposes.      Amended by Chapter 52, 2021 General Session
UT Code § 10-5-114 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 114 - Appropriations limited to estimated revenue.

 Effective 5/10/2016  10-5-114. Appropriations limited to estimated revenue.    (1) The council may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget year of such fund.     (2) If there is a deficit fund balance in a fund at the close of the last completed fiscal year, the council shall include an item of appropriation for the deficit in the current budget of the fund equal to:   (a) at least 5% of the total revenue of the fund in the last completed fiscal year; or     (b) if the deficit is equal to less than 5% of the total revenue of the fund in the last completed fiscal year, the entire amount of the deficit.       Amended by Chapter 353, 2016 General Session
UT Code § 10-5-115 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 115 - Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.

10-5-115. Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.  Town officers may not make or incur expenditures or encumbrances in excess of total appropriations for any department in the budget as adopted or as subsequently amended. Any obligation contracted by any such officer may not be or become valid or enforceable against the town. No check or warrant to cover any claim against any appropriation shall be drawn until the claim has been processed as provided by this chapter.  Amended by Chapter 378, 2010 General Session
UT Code § 10-5-116 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 116 - Transfer of unencumbered appropriation balance.

10-5-116. Transfer of unencumbered appropriation balance.  The council may reduce or transfer any unencumbered or unexpended appropriation balance or portion thereof from one department in a fund to another within the same fund, but no appropriation for debt retirement and interest, reduction of deficit, or other appropriation required by law or ordinance shall be reduced below the minimums required.  Enacted by Chapter 34, 1983 General Session
UT Code § 10-5-117 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 117 - Increasing budget total of fund.

10-5-117. Increasing budget total of fund.  Except for enterprise funds, which may be increased without a public hearing, the council may increase the budget total of one or more of these funds by following the procedures set forth in Section 10-5-108.  Amended by Chapter 181, 1986 General Session
UT Code § 10-5-118 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 118 - Emergency expenditures.

 Effective 5/13/2014  10-5-118. Emergency expenditures.    (1) If the town council determines that an emergency exists, such as widespread damage from fire, flood, or earthquake, and that the emergency necessitates the expenditure of money in excess of the budget of the town general fund, the council may amend the budget and authorize expenditures that are reasonably necessary to meet the emergency.     (2) Except to the extent provided for in Title 53, Chapter 2a, Part 6, Disaster Recovery Funding Act, a town council may not expend money in the town's local fund for an emergency, if the town creates a local fund under Title 53, Chapter 2a, Part 6, Disaster Recovery Funding Act.    Amended by Chapter 176, 2014 General Session
UT Code § 10-5-119 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 119 - Special fund balance -- Disposition when fund no longer required.

 Effective 5/13/2014  10-5-119. Special fund balance -- Disposition when fund no longer required.  If the purpose for which a special fund was created no longer exists, and a balance remains in the fund, the town council shall authorize the transfer of the balance to the fund balance account in the town general fund, subject to all of the following:  (1) Any balance remaining in a special assessment fund and any unrequired balance in the town's special improvements guaranty fund shall be treated in the manner provided in Sections 11-42-413 and 11-42-701.     (2) Any balance remaining in a capital improvements or capital projects fund shall be transferred to:   (a) the appropriate debt service fund or other fund as required by the bond ordinance; or     (b) to the fund balance account in the town general fund.       (3)   (a) If the town council proposes to transfer a balance held in a trust fund for a specific purpose, other than a cemetery perpetual care trust fund, because the trust fund's original purpose or restriction has ceased to exist, the town council shall hold a public hearing in accordance with Sections 10-5-108 and 10-5-109.      (b) In addition to the notice requirements of Section 10-5-108, the published notice shall invite original contributors who contributed to the fund to appear at the hearing.     (c)   (i) If the town council determines that the fund balance amounts are refundable to the original fund contributors, the original contributors shall have 30 days after the day on which the hearing in Subsection (3)(a) is held to file with the council a verified claim only for the amount of each original contributor's contribution.     (ii) Any claim not filed in accordance with this section is invalid and barred.       (d) Any balance remaining, after refunds to eligible original contributors, shall be transferred to the fund balance account in the town general fund.       (4)   (a) If the town council decides, in accordance with applicable laws and ordinances, that the need for continued maintenance of its cemetery perpetual care trust fund no longer exists, the council may, subject to Subsection (4)(b), transfer the balance in the cemetery perpetual care trust fund to the capital improvements fund.     (b) The balance transferred from the cemetery perpetual care trust fund to the capital improvements fund shall be used for cemetery purposes only, including land, buildings, or major improvements.      Amended by Chapter 176, 2014 General Session
UT Code § 10-5-121 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 121 - Records of council proceedings -- Clerk's records as evidence.

10-5-121. Records of council proceedings -- Clerk's records as evidence.  The town clerk shall attend the meetings and keep the record of the proceedings of the council. Copies of all papers filed in the clerk's office and transcripts from all records of the council, if certified by the clerk under the town seal are admissible in all courts as originals.  Enacted by Chapter 34, 1983 General Session
UT Code § 10-5-122 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 122 - Signing and record of contracts by clerk.

10-5-122. Signing and record of contracts by clerk.  The town clerk shall countersign all contracts made on behalf of the town and shall maintain an indexed record of all such contracts.  Enacted by Chapter 34, 1983 General Session
UT Code § 10-5-123 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 123 - Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping.

10-5-123. Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping.    (1) Except to the extent that the town clerk's financial duties and responsibilities are performed by a director of finance appointed pursuant to a resolution or ordinance adopted under Subsection 10-6-157(1), the town clerk shall:   (a) maintain the general books for each fund of the town and all subsidiary records relating to each fund, including a list of the outstanding bonds, their purpose, amount, terms, date, and place payable; and     (b)   (i) pre-audit each claim and demand against the town before it is allowed;     (ii) prepare the necessary check in payment of the claim or demand; and     (iii) certify on the check copy that:   (A) the claim or demand has been pre-audited and documented;     (B) the claim or demand has been directly approved by the council;     (C) the claim or demand is within the lawful debt limit of the town; and     (D) the claim or demand does not overexpend the appropriate departmental budget established by the legislative body.           (2) If a town is required by law to receive bids for purchases, construction, repairs, or any other purpose requiring the expenditure of funds, the town shall keep on file all bids received, together with proof of advertisement by publication or otherwise, for:   (a) at least three years following the letting of any contract pursuant to those bids; or     (b) three years following the first advertisement for the bids, if all bids pursuant to that advertisement are rejected.      Amended by Chapter 375, 2010 General Session
UT Code § 10-5-124 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 124 - Warrants tendered for claims.

10-5-124. Warrants tendered for claims.  If the town is without funds on deposit in one of its appropriate bank accounts with which to pay any lawfully approved claim, the town clerk may draw and sign a warrant on the treasurer of the town for payment of the claim, the warrant to be tendered to the payee named thereon.  Enacted by Chapter 34, 1983 General Session
UT Code § 10-5-125 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 125 - Treasurer -- Duties.

10-5-125. Treasurer -- Duties.    (1) The town treasurer is custodian of all money, bonds, or other securities of the town.     (2) The town treasurer shall:   (a) determine the cash requirements of the town and provide for the investment of all money by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act;     (b) receive all money payable to the town, within three business days after collection, including all taxes, licenses, fines, and intergovernmental revenue;     (c) keep an accurate detailed account of all money received under Subsection (2)(b) in the manner provided in this chapter and as directed by the town council by ordinance or resolution; and     (d) collect all special taxes and assessments as provided by law and ordinance.      Amended by Chapter 285, 1992 General Session
UT Code § 10-5-126 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 126 - Receipts for payments to town -- Filing copies.

10-5-126. Receipts for payments to town -- Filing copies.  The town treasurer shall give or cause to be given to every person paying money to the town treasury, a receipt or other evidence of payment therefor, specifying, as appropriate, the date of payment and on which account the payment was made and shall file the duplicate of the receipt, a summary report, or other evidence of payment in the office of the clerk.  Enacted by Chapter 34, 1983 General Session
UT Code § 10-5-127 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 127 - Signing of checks -- Determination of sufficiency of account.

10-5-127. Signing of checks -- Determination of sufficiency of account.  The town treasurer, or in his absence a deputy treasurer appointed by the council, shall sign all checks prepared by the town clerk. Prior to affixing the signature, the treasurer or deputy treasurer shall determine that a sufficient amount is on deposit in the appropriate bank account of the town to honor the check. The council may also designate any town officer to countersign checks.  Enacted by Chapter 34, 1983 General Session
UT Code § 10-5-128 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 128 - Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.

10-5-128. Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.  The treasurer shall promptly deposit all town funds in the appropriate bank accounts of the town. It shall be unlawful for any person to commingle town funds with his or her own money. Whenever it shall appear that the treasurer or any officer is making profit out of public money, or is using the same for any purpose not authorized by law, such treasurer or officer shall be suspended from office.  Enacted by Chapter 34, 1983 General Session
UT Code § 10-5-129 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 129 - Annual financial report.

 Effective 5/10/2016  10-5-129. Annual financial report.    (1) The town clerk or other designated person shall prepare and present to the council:   (a)   (i) a quarterly financial report; or     (ii) upon request by the council, a financial report more frequently than each quarter; and       (b) an annual financial report within 180 days after the close of each fiscal year.       (2) The requirement described in Subsection (1)(b) may be satisfied by an audit report or annual financial report of an independent auditor.    Amended by Chapter 353, 2016 General Session
UT Code § 10-5-131 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns|Section 131 - Uniform accounting and reporting procedures -- Forms -- Instructions.

10-5-131. Uniform accounting and reporting procedures -- Forms -- Instructions.  The state auditor, with the concurrence of the town fiscal committee, shall:  (1) prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles;     (2) conduct a continuing review and modification of the procedures to improve them;     (3) prepare and supply each town with suitable budget and reporting forms; and     (4) prepare instructional materials, conduct training programs and render other services considered necessary to assist towns in implementing the uniform accounting, budgeting, and reporting procedures.    Amended by Chapter 30, 1992 General Session
UT Code § 10-6-101 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 101 - Short title.

10-6-101. Short title.  This chapter shall be known and may be cited as the "Uniform Fiscal Procedures Act for Utah Cities."  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-102 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 102 - Legislative intent -- Purpose of chapter.

10-6-102. Legislative intent -- Purpose of chapter.  This chapter is intended to provide uniform accounting, budgeting, and financial reporting procedures for cities. It is the purpose of this chapter to enable cities to make financial plans for both current and capital expenditures, to insure that their executive staffs administer their respective functions in accordance with adopted budgets, to provide the public and investors with information about the financial policies and administration of cities, to provide for the optional use of performance budgeting and related accounting and reporting procedures, and to enable larger cities to evaluate and measure operating performance and provide data comparable with other cities.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-103 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 103 - Applicability.

 Effective 5/12/2015  10-6-103. Applicability.  This chapter shall apply to all:  (1) cities, including charter cities; and     (2) metro townships of the first class to the same extent as a city.    Amended by Chapter 352, 2015 General Session
UT Code § 10-6-104 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 104 - Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.

10-6-104. Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.    (1) The state auditor may withhold state money allocated to a city for its failure to file a copy of a formally adopted budget when required or its failure to comply substantially with the annual financial reporting or independent auditing requirements required under this chapter.     (2) Upon the city's compliance with the requirement, the state auditor shall distribute the money to the city.    Amended by Chapter 300, 1999 General Session
UT Code § 10-6-105 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 105 - Fiscal period -- Annual or biennial.

10-6-105. Fiscal period -- Annual or biennial.    (1) Except as provided in Subsection (2), the fiscal period for each city shall be an annual period beginning July 1 of each year and ending June 30 of the following year.     (2)   (a) Notwithstanding Subsection (1), the legislative body of a city may, by ordinance, adopt for the city a fiscal period that is a biennial period beginning July 1 and ending June 30 of the second following calendar year.     (b) Each city adopting an ordinance under Subsection (2)(a) shall separately specify in its budget the amount of ad valorem property tax it intends to levy and collect during both the first half and the second half of the budget period.     (c) Each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall:   (i) comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and     (ii) allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget.       (d) The legislative body of each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the state auditor.      Amended by Chapter 300, 1999 General Session