reglab/housing_qa huggingface dataset:
UT Code § 17-36-29 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 29 - Special fund ceases -- Transfer.

 Effective 3/28/2017  17-36-29. Special fund ceases -- Transfer.    (1)   (a) Except as provided in Subsection (1)(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 (1)(a) in accordance with Subsection (1)(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 Sections 17-34-1 and 17-36-9; and     (iii) the area from which the county levied the fund has since incorporated as a city, town, or metro township.       (c) The legislative body of a county described in Subsection (1)(b) may set aside the remaining balance or a portion of the remaining balance described in Subsection (1)(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.       (2) 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).     (3) 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.    Amended by Chapter 453, 2017 General Session
UT Code § 17-36-31 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 31 - Tax levy -- Amount.

 Effective 7/1/2021  17-36-31. Tax levy -- Amount.    (1)   (a) Before June 22 of each year, the county legislative body shall levy a tax on the taxable real and personal property within the county.     (b) In the legislative body's computation of the total levy subject to Sections 59-2-908 and 59-2-911, the legislative body shall determine the requirements for each fund and specify the amount of the levy apportioned to each fund.       (2) The proceeds of the tax apportioned for purposes of the county general fund shall be credited in the county general fund.     (3) The proceeds of the tax apportioned for utility and other special fund purposes shall be credited to the appropriate accounts in the utility or other special funds.     (4) For the first calendar year in which a county imposes a levy under Section 11-46-104, the county shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(ii).    Amended by Chapter 434, 2021 General Session
UT Code § 17-36-31.5 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 31.5 - Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.

 Effective 5/14/2019  17-36-31.5. Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.    (1) A county 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 county that levies the property tax shall indicate through ordinance:   (a) that the county levies the tax under this section; and     (b) the specific service for which the county levies the tax.       (3) A property tax levied under this section is subject to the maximum rate a county may levy for property taxes under Section 59-2-908.     (4)   (a) A county 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 county 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 county created the special revenue fund.       (5) Except as provided in Subsections (2) and (4), a county 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 county's other property taxes.      Enacted by Chapter 301, 2019 General Session
UT Code § 17-36-34 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 34 - Special assessment.

17-36-34. Special assessment.  Money received by the county treasurer from any special assessment shall be applied towards payment of the improvement for which the assessment was approved. Such money shall be used exclusively for the payment of the principal and interest on the bonds or other indebtedness incurred to finance such improvements, except as provided in Section 17-36-29.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-35 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 35 - County officials -- Profit from public funds.

17-36-35. County officials -- Profit from public funds.  If the governing body receives evidence that a county official is profiting from public money or uses it for any unauthorized purpose, the matter shall be promptly referred to the county attorney or district attorney for appropriate action. If convicted for any such offense, the county official shall immediately forfeit his office.  Amended by Chapter 212, 1996 General Session
UT Code § 17-36-36 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 36 - Financial statements.

 Effective 5/13/2014  17-36-36. Financial statements.    (1) The budget officer shall present to the governing body the following financial statements prepared in the manner prescribed by the uniform system of budgeting, accounting, and reporting:   (a) A summary of cash receipts and disbursements for each fund or group of funds and for each department within each fund reportable at the end of each month showing the cash and invested balance at the beginning of the period, the total receipts collected during the period, the total disbursements made during the period and the cash and invested balance at the end of the period.     (b) Not less than once each quarter or more often if requested by the governing body, a condensed statement of revenues and expenditures and comparison with the budget of the county general fund and the allotments thereof, as reflected by the books of account.     (c) A comparative quarterly income and expense statement for each enterprise fund showing a comparative analysis between the operations of such fund for the current fiscal reporting period and the same period in the previous year.     (d) A condensed statement of the operating and capital budget of each enterprise fund showing revenues and expenses and balances compared with the budget for any period requested by the governing body or required by the uniform system of budgeting, accounting and reporting.     (e) Any other statements of operations or reports on financial condition as the governing body or the uniform system of budgeting, accounting, and reporting may require.       (2) All financial statements made pursuant to this section shall be open for public inspection during regular business hours.    Amended by Chapter 176, 2014 General Session
UT Code § 17-36-37 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 37 - Budget officer -- Annual financial statement -- Contents.

 Effective 5/13/2014  17-36-37. Budget officer -- Annual financial statement -- Contents.    (1) The budget officer of each county, within 180 days after the close of each fiscal period, or, for a county that has adopted a fiscal period that is a biennial period, within 180 days after both the midpoint and the close of the fiscal period, except as provided by Section 17-36-38, shall prepare and make available to the governing body an annual financial report which shall contain:   (a) a statement of revenues and expenditures and a comparison with the budget of the county general fund, similar statements of all other funds for which budgets are required, and statements of revenues and expenditures or of income and expense, as the case may be, of all other operating funds of the county;     (b) a balance sheet of each fund and a combined balance sheet of all funds as of:   (i) for a county that has adopted a fiscal period that is a biennial period, the midpoint and the close of the fiscal period; and     (ii) for each other county, the close of the fiscal period; or       (c) any other reports the governing body may require, including work performance data, tax levies, taxable values, details of bonded indebtedness, and historical facts of interest to the governing body and the public.       (2) Copies of the annual report shall be furnished to the state auditor and made a matter of public record in the office of the budget officer.    Amended by Chapter 176, 2014 General Session
UT Code § 17-36-38 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 38 - Presentation of annual report by independent auditor.

17-36-38. Presentation of annual report by independent auditor.  The annual report required by Section 17-36-37 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting.  Amended by Chapter 300, 1999 General Session
UT Code § 17-36-39 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 39 - Independent audits.

 Effective 5/13/2014  17-36-39. Independent audits.  Independent audits are required for all counties as provided in Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act. Amended by Chapter 189, 2014 General Session
UT Code § 17-36-40 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 40 - Notice that audit complete.

17-36-40. Notice that audit complete.    (1) Within 10 days after the receipt of the audit report furnished by the independent auditor, the county auditor shall prepare and publish a notice to the public that the county audit is complete:   (a) at least twice in a newspaper of general circulation within the county; and     (b) as required in Section 45-1-101.       (2) A copy of the county audit may be inspected at the office of the county auditor.    Amended by Chapter 388, 2009 General Session
UT Code § 17-36-41 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 41 - Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.

17-36-41. Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.    (1) The state auditor shall analyze and evaluate the accounting practices and systems used by the counties and provide advice and consultation to them in improving and updating their practices and systems.     (2) Any county or group or association of counties may by agreement pursuant to the Interlocal Co-operation Act provide accounting services upon a regional basis for other counties or other local governmental units. The state auditor shall evaluate the county or other organization's ability to provide such service and shall periodically review the internal controls maintained by such a county or organization.    Amended by Chapter 73, 1983 General Session
UT Code § 17-36-43 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 43 - Financial administration ordinance -- Purposes.

 Effective 1/1/2015  17-36-43. Financial administration ordinance -- Purposes.  The county legislative body, after consultation with the county auditor, may adopt a financial administration ordinance authorizing the county auditor, county executive, county manager, or, in the case of county operated hospitals or mental health districts, an appointed administrator, to act as the financial officer for the purpose of approving:  (1) payroll checks, if the checks are prepared in accordance with a salary schedule established in a personnel ordinance or resolution; or     (2) routine expenditures, such as utility bills, payroll-related expenses, supplies, materials, and payments on county-approved contracts and capital expenditures which are referenced in the budget document and approved by an appropriation resolution adopted for the current fiscal year.    Amended by Chapter 17, 2012 General Session
UT Code § 17-36-44 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 44 - Financial administration ordinance -- Required provisions.

 Effective 1/1/2015  17-36-44. Financial administration ordinance -- Required provisions.  The financial administration ordinance, adopted pursuant to Section 17-36-43, shall provide:  (1) a maximum amount over which purchases may not be made without the approval of the county executive;     (2) that the financial officer be bonded for a reasonable amount; and     (3) any other provisions the county legislative body considers advisable.    Amended by Chapter 17, 2012 General Session
UT Code § 17-36-45 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 45 - Internal control structure.

17-36-45. Internal control structure.    (1) Each county legislative body shall, with the advice and assistance of the county auditor and county treasurer, implement an internal control structure to ensure, on a reasonable basis, that all valid financial transactions of the county are identified and recorded accurately and timely. The objectives of the internal control structure shall be to ensure:   (a) the proper authorization of transactions and activities;     (b) the appropriate segregation of:   (i) the duty to authorize transactions;     (ii) the duty to record transactions; and     (iii) the duty to maintain custody of assets;       (c) the design and use of adequate documents and records to ensure the proper recording of events;     (d) adequate safeguards over access to and use of assets and records; and     (e) independent checks on performance and proper valuation of recorded amounts.       (2) The state auditor shall evaluate procedures implemented to effectuate this section and shall provide advice and consultation in approving and updating these procedures.    Enacted by Chapter 212, 1996 General Session
UT Code § 17-36-46 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 46 - Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.

17-36-46. Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.    (1) The legislative body of any county may establish and maintain, by ordinance, a cumulative reserve fund to be accumulated by levy for the purpose of financing the purchase of real property and the cost of planning, constructing or rehabilitating public buildings or other public works and capital improvements.     (2)   (a) Before a reserve fund under Subsection (1) may be established, the county legislative body shall designate by ordinance the specific purpose for which the fund is established.     (b) Except as provided in Section 17-36-50, all funds in a reserve fund under Subsection (1) shall be expended for the designated purposes.      Renumbered and Amended by Chapter 133, 2000 General Session
UT Code § 17-36-47 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 47 - Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.

17-36-47. Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.    (1) Subject to Subsection (4) the legislative body of a county that has established a reserve fund under Section 17-36-46 may:   (a) include in the annual budget or estimate of amounts required to meet the public expenses of the county for the ensuing year such sum as it considers necessary for the uses and purposes of the fund; and     (b) include those amounts in the annual tax levy of the county.       (2) Subject to Subsection (4), the money in the fund shall be allowed to accumulate from year to year until the county legislative body determines to spend any money in the fund for the purpose specified.     (3) Subject to Subsection (4), money in the fund at the end of a fiscal year shall remain in the fund as surplus available for future use, and may not be transferred to any other fund or used for any other purpose.     (4) The amount of money in a reserve fund established under Section 17-36-46 may not exceed .6% of the taxable value of the county.    Renumbered and Amended by Chapter 133, 2000 General Session
UT Code § 17-36-48 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 48 - Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.

17-36-48. Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.  At any time after the creation of a reserve fund under Section 17-36-46, the county legislative body may transfer to the fund any unencumbered surplus county funds remaining at the end of a fiscal year.  Renumbered and Amended by Chapter 133, 2000 General Session
UT Code § 17-36-49 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 49 - Reserve fund for capital improvements -- Investment -- Interest and income.

17-36-49. Reserve fund for capital improvements -- Investment -- Interest and income.    (1) All money belonging to a reserve fund created under Section 17-36-46 shall be invested in such securities as are legal for other funds of the county.     (2) The interest and income from the investments shall be a part of the fund.    Renumbered and Amended by Chapter 133, 2000 General Session
UT Code § 17-36-50 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 50 - Reserve fund for capital improvements -- Use for projects other than originally specified -- Special election.

17-36-50. Reserve fund for capital improvements -- Use for projects other than originally specified -- Special election.    (1) The legislative body of any county may submit the proposition of using funds in a reserve fund established under Section 17-36-46 for projects other than originally specified to the electors of the county at a special election if the projects are for the purposes set forth in Section 17-36-46.     (2) If a proposition under Subsection (1) is proposed, the county legislative body shall fix a time and place for a special election on the proposition, to be held as provided by law.    Renumbered and Amended by Chapter 133, 2000 General Session
UT Code § 17-36-51 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 51 - Establishment of tax stability and trust fund -- Increase in tax levy.

 Effective 5/13/2014  17-36-51. Establishment of tax stability and trust fund -- Increase in tax levy.    (1)   (a) Notwithstanding anything to the contrary contained in statute, the legislative body of any county may by ordinance establish and maintain a tax stability and trust fund, for the purpose of preserving funds during years with favorable tax revenues for use during years with less favorable tax revenues.     (b) Each fund under Subsection (1)(a) shall be subject to all of the limitations and restrictions imposed by this section and Sections 17-36-52 and 17-36-53.     (c) The principal of the fund shall consist of all sums transferred to it in accordance with Subsection (2) and interest or other income retained in the fund under Subsection 17-36-52(2)(a).       (2)   (a) After establishing a tax stability and trust fund as provided in Subsection (1), the legislative body, in establishing the levy for the property tax levied by the county under Section 59-2-908, may establish the levy at a level not to exceed .0001 per dollar of taxable value of taxable property increase per year that will permit the county to receive during that fiscal year sums in excess of what may be required to provide for the purposes of the county.     (b) Any excess sums so received are to be transferred from the county general fund into the tax stability and trust fund.      Amended by Chapter 176, 2014 General Session
UT Code § 17-36-52 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 52 - Tax stability and trust fund -- Deposit or investment of funds -- Use of interest or other income.

 Effective 5/13/2014  17-36-52. Tax stability and trust fund -- Deposit or investment of funds -- Use of interest or other income.    (1)   (a) All amounts in the tax stability and trust fund established by a county under Section 17-36-51 may be deposited or invested as provided in Section 51-7-11.      (b) The amounts described in Subsection (1)(a) may also be transferred by the county treasurer to the state treasurer under Section 51-7-5 for the treasurer's management and control under Title 51, Chapter 7, State Money Management Act.       (2)   (a) The interest or other income realized from amounts in the tax stability and trust fund shall be returned to the county general fund during the fiscal year in which the income or interest is paid to the extent the interest or income is required by the county to provide for its purposes during that fiscal year.     (b) An amount returned in accordance with Subsection (2)(a) may be used for all purposes as other amounts in the county general fund.     (c) Any interest or income that is not returned to the county general fund in accordance with Subsection (2)(a) shall be added to the principal of that county's tax stability and trust fund.      Amended by Chapter 176, 2014 General Session