reglab/housing_qa huggingface dataset:
UT Code § 17B-1-607 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 607 - Tentative budget to be prepared -- Review by governing body.

 Effective 5/12/2015  17B-1-607. Tentative budget to be prepared -- Review by governing body.    (1) On or before the first regularly scheduled meeting of the board of trustees in November for a calendar year entity and May for a fiscal year entity, the budget officer of each local district shall prepare for the ensuing year, in a format prescribed by the state auditor, and file with the board of trustees a tentative budget for each fund for which a budget is required.     (2)   (a) Each tentative budget under Subsection (1) shall provide in tabular form:   (i) actual revenues and expenditures for the last completed fiscal year;     (ii) estimated total revenues and expenditures for the current fiscal year; and     (iii) the budget officer's estimates of revenues and expenditures for the budget year.       (b) The budget officer shall estimate the amount of revenue available to serve the needs of each fund, estimate the portion to be derived from all sources other than general property taxes, and estimate the portion that shall be derived from general property taxes.       (3) The tentative budget, when filed by the budget officer with the board of trustees, shall contain the estimates of expenditures together with specific work programs and any other supporting data required by this part or requested by the board.     (4) The board of trustees shall review, consider, and tentatively adopt the tentative budget in any regular meeting or special meeting called for that purpose and may amend or revise the tentative budget in any manner that the board considers advisable prior to public hearings, but no appropriation required for debt retirement and interest or reduction of any existing deficits under Section 17B-1-613, or otherwise required by law, may be reduced below the minimums so required.     (5) When a new district is created, the board of trustees shall:   (a) prepare a budget covering the period from the date of incorporation to the end of the fiscal year;     (b) substantially comply with all other provisions of this part with respect to notices and hearings; and     (c) pass the budget as soon after incorporation as feasible.      Amended by Chapter 436, 2015 General Session
UT Code § 17B-1-608 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 608 - Tentative budget and data -- Public records.

17B-1-608. Tentative budget and data -- Public records.  The tentative budget adopted by the board of trustees and all supporting schedules and data are public records, and are available for public inspection for a period of at least seven days prior to the adoption of a final budget.  Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-609 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 609 - Hearing to consider adoption -- Notice.

 Effective 7/1/2021  17B-1-609. Hearing to consider adoption -- Notice.    (1) At the meeting at which the tentative budget is adopted, the board of trustees shall:   (a) establish the time and place of a public hearing to consider its adoption; and     (b) except as provided in Subsection (6), order that notice of the hearing:   (i) be posted in three public places within the district; and     (ii) be published at least seven days before the hearing on the Utah Public Notice Website created in Section 63A-16-601.         (2) If the budget hearing is held in conjunction with a tax increase hearing, the notice required in Subsection (1)(b):   (a) may be combined with the notice required under Section 59-2-919; and     (b) shall be published in accordance with the advertisement provisions of Section 59-2-919.       (3) If the budget hearing is to be held in conjunction with a fee increase hearing, the notice required in Subsection (1)(b):   (a) may be combined with the notice required under Section 17B-1-643; and     (b) shall be published or mailed in accordance with the notice provisions of Section 17B-1-643.       (4) Proof that notice was given in accordance with Subsection (1)(b), (2), (3), or (6) is prima facie evidence that notice was properly given.     (5) If a notice required under Subsection (1)(b), (2), (3), or (6) is not challenged within 30 days after the day on which the hearing is held, the notice is adequate and proper.     (6) A board of trustees of a local district with an annual operating budget of less than $250,000 may satisfy the notice requirements in Subsection (1)(b) by:   (a) mailing a written notice, postage prepaid, to each voter in the local district; and     (b) posting the notice in three public places within the district.      Amended by Chapter 84, 2021 General SessionAmended by Chapter 345, 2021 General SessionAmended by Chapter 355, 2021 General Session
UT Code § 17B-1-610 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 610 - Public hearing on tentatively adopted budget.

17B-1-610. Public hearing on tentatively adopted budget.  At the time and place advertised, or at any time or any place to which the public hearing may be adjourned, the board of trustees shall:  (1) hold a public hearing on the budgets tentatively adopted; and     (2) give all interested persons in attendance an opportunity to be heard on the estimates of revenues and expenditures or any item in the tentative budget of any fund.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-611 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 611 - Continuing authority of governing body.

17B-1-611. Continuing authority of governing body.  After the conclusion of the public hearing, the board of trustees:  (1) may:   (a) continue to review the tentative budget;     (b) insert any new items; or     (c) increase or decrease items of expenditure that were the proper subject of consideration at the public hearing;       (2) may not decrease the amount appropriated for debt retirement and interest or reduction of any existing deficits, as provided by Section 17B-1-613; and     (3) shall increase or decrease the total anticipated revenue to equal the net change in proposed expenditures in the budget of each fund.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-613 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 613 - Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.

 Effective 5/10/2016  17B-1-613. Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.    (1) The board of trustees of a local district may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget year of the fund.     (2) If there is a deficit fund balance in a fund at the close of the last completed fiscal year, the board of trustees of a local district 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.       (3) The provisions of this section do not require a local district to add revenue to a fund that is used for debt service of a limited obligation, unless the revenue is pledged toward the limited obligation.    Amended by Chapter 353, 2016 General Session
UT Code § 17B-1-614 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 614 - Adoption of final budget -- Certification and filing.

17B-1-614. Adoption of final budget -- Certification and filing.    (1) The board of trustees of each local district shall by resolution adopt a budget for the ensuing fiscal year for each fund for which a budget is required under this part prior to the beginning of the fiscal year, except as provided in Sections 59-2-919 through 59-2-923.      (2) The local district's budget officer shall certify a copy of the final budget for each fund and file it with the state auditor within 30 days after adoption.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-615 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 615 - Budgets in effect for budget year.

17B-1-615. Budgets in effect for budget year.    (1) Upon final adoption, each budget shall be in effect for the budget year, subject to amendment as provided in this part.     (2) A certified copy of the adopted budgets shall be filed in the district office and shall be available to the public during regular business hours.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-616 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 616 - Property tax levy -- Amount in budget as basis for determining.

17B-1-616. Property tax levy -- Amount in budget as basis for determining.  From the effective date of the budget or of any amendment enacted prior to the date on which property taxes are levied, the amount stated as the amount of estimated revenue from property taxes shall constitute the basis for determining the property tax levy to be set by the board of trustees for the corresponding tax year, subject to the applicable limitations imposed by law.  Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-617 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 617 - Fund expenditures -- Budget officer's duties.

17B-1-617. Fund expenditures -- Budget officer's duties.    (1) The budget officer of each local district shall require all expenditures within each fund to conform with the fund budget.     (2) No appropriation may be encumbered and no expenditure may be made against any fund appropriation unless there is sufficient unencumbered balance in the fund's appropriation, except in cases of emergency as provided in Section 17B-1-623.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-618 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 618 - Purchasing procedures.

17B-1-618. Purchasing procedures.  All purchases or encumbrances by a local district shall be made or incurred according to the purchasing procedures established by each district by resolution and only on an order or approval of the person or persons duly authorized.  Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-619 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 619 - Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.

17B-1-619. Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.    (1) A local district may not make or incur expenditures or encumbrances in excess of total appropriations in the budget as adopted or as subsequently amended.      (2) An obligation contracted by any officer in excess of total appropriations in the budget is not enforceable against the district.     (3) No check or warrant to cover a claim against an appropriation may be drawn until the claim has been processed as provided by this part.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-620 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 620 - Transfer of appropriation balance between accounts in same fund.

17B-1-620. Transfer of appropriation balance between accounts in same fund.    (1) The board of trustees of each local district shall establish policies for the transfer of any unencumbered or unexpended appropriation balance or portion of the balance from one account in a fund to another account within the same fund, subject to Subsection (2).     (2) An appropriation for debt retirement and interest, reduction of deficit, or other appropriation required by law or covenant may not be reduced below the minimums required.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-621 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 621 - Review of individual governmental fund budgets -- Hearing.

17B-1-621. Review of individual governmental fund budgets -- Hearing.    (1) The board of trustees of a local district may, at any time during the budget year, review the individual budgets of the governmental funds for the purpose of determining if the total of any of them should be increased.     (2) If the board of trustees decides that the budget total of one or more of these funds should be increased, it shall follow the procedures established in Sections 17B-1-609 and 17B-1-610 for holding a public hearing.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-622 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 622 - Amendment and increase of individual fund budgets.

17B-1-622. Amendment and increase of individual fund budgets.    (1) After holding the hearing referred to in Section 17B-1-621, the board of trustees may, by resolution, amend the budgets of the funds proposed to be increased, so as to make all or part of the increases, both estimated revenues and appropriations, which were the proper subject of consideration at the hearing.      (2) The board of trustees may not adopt an amendment to the current year budgets of any of the funds established in Section 17B-1-605 after the last day of the fiscal year.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-623 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 623 - Emergency expenditures.

17B-1-623. Emergency expenditures.  The board of trustees of a local district may, by resolution, amend a budget and authorize an expenditure of money that results in a deficit in the district's general fund balance if:  (1) the board determines that:   (a) an emergency exists; and     (b) the expenditure is reasonably necessary to meet the emergency; and       (2) the expenditure is used to meet the emergency.    Enacted by Chapter 329, 2007 General Session
UT Code § 17B-1-624 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 624 - Lapse of appropriations -- Exceptions.

17B-1-624. Lapse of appropriations -- Exceptions.  All unexpended or unencumbered appropriations, except capital projects fund appropriations, lapse at the end of the budget year to the respective fund balance.  Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-625 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 625 - Transfer of balances in special funds.

17B-1-625. Transfer of balances in special funds.  If the necessity for maintaining any special fund of a district ceases to exist and a balance remains in the fund, the board of trustees shall authorize the transfer of the balance to the fund balance in the general fund of the district, subject to the following:  (1) Any balance remaining in a special assessment fund and not required in its 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 projects fund shall be transferred to the appropriate debt service fund or other fund as the bond covenants may require and otherwise to the fund balance account in the general fund.     (3) If any balance held in a trust fund for a specific purpose, other than a cemetery perpetual care trust fund, is to be transferred because its original purpose or restriction has ceased to exist, a public hearing shall be held in the manner provided in Sections 17B-1-609 and 17B-1-610. The published notice shall invite those persons who contributed to the fund to appear at the hearing. If the board of trustees determines the fund balance amounts are refundable to the original contributors, a 30-day period following the hearing shall be allowed for persons having an interest in the fund to file with the board of trustees a verified claim only for the amount of each claimant's contributions. Any claim not so filed shall be barred. Any balance remaining, after refunds to eligible contributors, shall be transferred to the fund balance account in the general fund of the district.     (4) If the board of trustees decides, in conformity with applicable laws, that the need for continuing maintenance of its cemetery perpetual care trust fund no longer exists, it may transfer the balance in the fund to the capital projects fund for expenditure for land, buildings, and major improvements to be used exclusively for cemetery purposes.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-627 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 627 - Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.

17B-1-627. Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.    (1) The board of trustees of each local district authorized to levy a property tax, at a regular meeting or special meeting called for that purpose, shall, by resolution, set the real and personal property tax rate for various district purposes by the date set under Section 59-2-912, but the rate may be set at an appropriate later date in accordance with Sections 59-2-919 through 59-2-923.     (2) In its computation of the total levy, the board of trustees shall determine the requirements of each fund for which property taxes are to be levied and shall specify in its resolution adopting the tax rate the amount apportioned to each fund.     (3) The proceeds of the levy apportioned for general fund purposes shall be credited as revenue in the general fund.     (4) The proceeds of the levy apportioned for special fund purposes shall be credited to the appropriate accounts in the applicable special funds.     (5) The combined levies for each district for all purposes in any year, excluding the retirement of general obligation bonds and the payment of any interest on the bonds, and any taxes expressly authorized by law to be levied in addition, may not exceed the limit enumerated by the laws governing each district.    Amended by Chapter 204, 2009 General Session
UT Code § 17B-1-628 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 628 - Certification of resolution setting levy.

17B-1-628. Certification of resolution setting levy.  The district clerk, as appointed under Section 17B-1-631, shall certify the resolution setting the levy to the county auditor, or auditors if the district is located in more than one county, in accordance with Section 59-2-912, or in the case of a tax rate increase in excess of the certified rate, in accordance with Section 59-2-920.  Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-630 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 630 - Increase in appropriations for operating and capital budget funds -- Notice.

17B-1-630. Increase in appropriations for operating and capital budget funds -- Notice.  The total budget appropriation of any fund described in Section 17B-1-629 may be increased by resolution of the board of trustees at any regular meeting, or special meeting called for that purpose, if written notice of the time, place, and purpose of the meeting has been mailed or delivered to all members of the board of trustees at least five days prior to the meeting. The notice may be waived in writing or orally during attendance at the meeting by any member of the board of trustees.  Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-631 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 631 - District clerk -- Meetings and records.

17B-1-631. District clerk -- Meetings and records.    (1) The board of trustees of each local district shall appoint a district clerk.      (2) If required, the clerk may be chosen from among the members of the board of trustees, except the chair.     (3) The district clerk or other appointed person shall attend the meetings and keep a record of the proceedings of the board of trustees.    Renumbered and Amended by Chapter 329, 2007 General Session
UT Code § 17B-1-632 (2021)
2021 Utah Code|Title 17B - Limited Purpose Local Government Entities - Local Districts|Chapter 1 - Provisions Applicable to All Local Districts|Part 6 - Fiscal Procedures for Local Districts|Section 632 - District clerk -- Bookkeeping duties.

17B-1-632. District clerk -- Bookkeeping duties.  The district clerk or other designated person not performing treasurer duties shall maintain the financial records for each fund of the local district and all related subsidiary records, including a list of the outstanding bonds, their purpose, amount, terms, date, and place payable.  Renumbered and Amended by Chapter 329, 2007 General Session