reglab/statecodes huggingface dataset:
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 4 - Annexation › Section 405 - Petition certification.

Effective 2/27/2023
17B-1-405.
Petition certification.
(1) Within 30 days after the filing of a petition under Subsection 17B-1-403(1)(a)(i) or (ii) or within the time that the special district and each petition sponsor designate by written agreement, the board of trustees of the proposed annexing special district shall:
(a) with the assistance of officers of the county in which the area proposed to be annexed is located from whom the board requests assistance, determine whether the petition meets the requirements of Subsection 17B-1-403(1)(a)(i) or (ii), as the case may be, Subsection 17B-1-403(3), and Subsection 17B-1-404(1); and
(b)
(i) if the board determines that the petition complies with the requirements, certify the petition and mail or deliver written notification of the certification to the contact sponsor; or
(ii) if the board determines that the petition fails to comply with any of the requirements, reject the petition and mail or deliver written notification of the rejection and the reasons for the rejection to the contact sponsor.
(2)
(a) If the board rejects a petition under Subsection (1)(b)(ii), the petition may be amended to correct the deficiencies for which it was rejected and then refiled.
(b) A valid signature on a petition that was rejected under Subsection (1)(b)(ii) may be used toward fulfilling the applicable signature requirement of the petition as amended under Subsection (2)(a).
(3) The board shall process an amended petition filed under Subsection (2)(a) in the same manner as an original petition under Subsection (1).
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 4 - Annexation › Section 406 - Notice to county and municipality -- Exception.

Effective 2/27/2023
17B-1-406.
Notice to county and municipality -- Exception.
(1) Except as provided in Subsection (2), within 10 days after certifying a petition under Subsection 17B-1-405(1)(b) the board of trustees of the proposed annexing special district shall mail or deliver a written notice of the proposed annexation, with a copy of the certification and a copy of the petition, to the legislative body of each:
(a) county in whose unincorporated area any part of the area proposed for annexation is located; and
(b) municipality in which any part of the area proposed for annexation is located.
(2) The board is not required to send a notice under Subsection (1) to:
(a) a county or municipality that does not provide the service proposed to be provided by the special district; or
(b) a county or municipality whose legislative body has adopted an ordinance or resolution waiving the notice requirement as to:
(i) the proposed annexing special district; or
(ii) the service that the proposed annexing special district provides.
(3) For purposes of this section, an area proposed to be annexed to a municipality in a petition under Section 10-2-403 filed before and still pending at the time of the filing of a petition under Subsection 17B-1-403(1)(a) and an area included within a municipality's annexation policy plan under Section 10-2-401.5 shall be considered to be part of that municipality.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 4 - Annexation › Section 408 - Resolution indicating whether the requested service will be provided.

Effective 2/27/2023
17B-1-408.
Resolution indicating whether the requested service will be provided.
(1) Within 30 days after the last hearing required under Section 17B-1-407 is held, the legislative body of each county and municipality that sent a notice of intent under Subsection 17B-1-407(1) shall adopt a resolution indicating whether the county or municipality will provide to the area proposed for annexation within its boundaries the service proposed to be provided by the proposed annexing special district.
(2) If the county or municipal legislative body fails to adopt a resolution within the time provided under Subsection (1), the county or municipality shall be considered to have declined to provide the service.
(3) If a county or municipal legislative body adopts a resolution under Subsection (1) indicating that the county or municipality will provide the service but the county or municipality does not, within 120 days after the adoption of that resolution, take substantial measures to provide the service, the county or municipality shall be considered to have declined to provide the service.
(4) Each county or municipality whose legislative body adopts a resolution under Subsection (1) indicating that the county or municipality will provide the service shall diligently proceed to take all measures necessary to provide the service.
(5) If a county or municipal legislative body adopts a resolution under Subsection (1) indicating that the county or municipality will provide the service and the county or municipality takes substantial measures within the time provided in Subsection (3) to provide the service, the special district's annexation proceeding as to the applicable area of that county or municipality is terminated and that applicable area is considered deleted from the area proposed to be annexed in a petition under Subsection 17B-1-403(1)(a).
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 4 - Annexation › Section 410 - Notice of public hearing.

Effective 2/27/2023
17B-1-410.
Notice of public hearing.
(1) Before holding a public hearing required under Section 17B-1-409, the board of trustees of each proposed annexing special district shall:
(a) mail notice of the public hearing and the proposed annexation to:
(i) if the special district is funded predominantly by revenues from a property tax, each owner of private real property located within the area proposed to be annexed, as shown upon the county assessment roll last equalized as of the previous December 31; or
(ii) if the special district is not funded predominantly by revenues from a property tax, each registered voter residing within the area proposed to be annexed, as determined by the voter registration list maintained by the county clerk as of a date selected by the board of trustees that is at least 20 but not more than 60 days before the public hearing; and
(b) post notice of the public hearing and the proposed annexation in at least four conspicuous places within the area proposed to be annexed, no less than 10 and no more than 30 days before the public hearing.
(2) Each notice required under Subsection (1) shall:
(a) describe the area proposed to be annexed;
(b) identify the proposed annexing special district;
(c) state the date, time, and location of the public hearing;
(d) provide a special district telephone number where additional information about the proposed annexation may be obtained;
(e) specify the estimated financial impact, in terms of taxes and fees, upon the typical resident and upon the typical property owner within the area proposed to be annexed if the proposed annexation is completed; and
(f) except for a proposed annexation under a petition that meets the requirements of Subsection 17B-1-413(1), explain that property owners and registered voters within the area proposed to be annexed may protest the annexation by filing a written protest with the special district board of trustees within 30 days after the public hearing.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 4 - Annexation › Section 411 - Modifications to area proposed for annexation -- Limitations.

Effective 2/27/2023
17B-1-411.
Modifications to area proposed for annexation -- Limitations.
(1)
(a) Subject to Subsections (2), (3), (4), and (5), a board of trustees may, within 30 days after the public hearing under Section 17B-1-409, or, if no public hearing is held, within 30 days after the board provides notice under Subsection 17B-1-413(2)(a)(i), modify the area proposed for annexation to include land not previously included in that area or to exclude land from that area if the modification enhances the feasibility of the proposed annexation.
(b) A modification under Subsection (1)(a) may consist of the exclusion of all the land within an applicable area if:
(i) the entire area proposed to be annexed consists of more than that applicable area;
(ii) sufficient protests under Section 17B-1-412 are filed with respect to that applicable area that an election would have been required under Subsection 17B-1-412(3) if that applicable area were the entire area proposed to be annexed; and
(iii) the other requirements of Subsection (1)(a) are met.
(2) A board of trustees may not add property under Subsection (1) to the area proposed for annexation without the consent of the owner of that property.
(3) Except as provided in Subsection (1)(b), a modification under Subsection (1) may not avoid the requirement for an election under Subsection 17B-1-412(3) if, before the modification, the election was required because of protests filed under Section 17B-1-412.
(4) If the annexation is proposed by a petition under Subsection 17B-1-403(1)(a)(ii)(A) or (B), a modification may not be made unless the requirements of Subsection 17B-1-403(1)(a)(ii)(A) or (B) are met after the modification as to the area proposed to be annexed.
(5) If the petition meets the requirements of Subsection 17B-1-413(1) before a modification under this section but fails to meet those requirements after modification:
(a) the special district board shall give notice as provided in Section 17B-1-410 and hold a public hearing as provided in Section 17B-1-409 on the proposed annexation; and
(b) the petition shall be considered in all respects as one that does not meet the requirements of Subsection 17B-1-413(1).
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 4 - Annexation › Section 416 - Automatic annexation to a district providing fire protection, paramedic, and emergency services or law enforcement service.

Effective 2/27/2023
17B-1-416.
Automatic annexation to a district providing fire protection, paramedic, and emergency services or law enforcement service.
(1) An area outside the boundaries of a special district that is annexed to a municipality or added to a municipality by a boundary adjustment under Title 10, Chapter 2, Part 4, Annexation, is automatically annexed to the special district if:
(a) the special district provides:
(i) fire protection, paramedic, and emergency services; or
(ii) law enforcement service;
(b) an election for the creation of the special district was not required because of Subsection 17B-1-214(3)(d); and
(c) before the municipal annexation or boundary adjustment, the entire municipality that is annexing the area or adding the area by boundary adjustment was included within the special district.
(2) The effective date of an annexation under this section is governed by Subsection 17B-1-414(3)(b).
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 4 - Annexation › Section 418 - Annexed area subject to fees and taxes.

Effective 2/27/2023
17B-1-418.
Annexed area subject to fees and taxes.
When an annexation under Section 17B-1-414 or 17B-1-415 or a boundary adjustment under Section 17B-1-417 is complete, the annexed area or the area affected by the boundary adjustment shall be subject to user fees imposed by and property, sales, and other taxes levied by or for the benefit of the special district.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 5 - Withdrawal › Section 501 - Definition.

Effective 2/27/2023
17B-1-501.
Definition.
As used in this part, "receiving entity" means the entity that will, after the withdrawal of an area from a special district, provide to the withdrawn area the service that the special district previously provided to the area.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 5 - Withdrawal › Section 508 - Public hearing -- Quorum of board required to be present.

Effective 2/27/2023
17B-1-508.
Public hearing -- Quorum of board required to be present.
(1) A public hearing on the proposed withdrawal shall be held by the board of trustees of a special district that:
(a) certifies a petition under Subsection 17B-1-507(1)(b)(i) unless the petition was signed by all of the owners of private land within the area proposed to be withdrawn or all of the registered voters residing within the area proposed to be withdrawn; or
(b) adopts a resolution under Subsection 17B-1-504(1)(a)(iii) unless another special district provides to the area proposed to be withdrawn the same retail or wholesale service as provided by the special district that adopted the resolution.
(2) The public hearing required by Subsection (1) for a petition certified by the board of trustees of a special district under Subsection 17B-1-507(1)(b)(i), other than a petition filed in accordance with Subsection 17B-1-504(1)(a)(iv), may be held as an agenda item of a meeting of the board of trustees of the special district without complying with the requirements of Subsection (3)(b), (3)(c), or Section 17B-1-509.
(3) Except as provided in Subsection (2), the public hearing required by Subsection (1) shall be held:
(a) no later than 90 days after:
(i) certification of the petition under Subsection 17B-1-507(1)(b)(i); or
(ii) adoption of a resolution under Subsection 17B-1-504(1)(a)(iii);
(b)
(i) for a special district located entirely within a single county:
(A) within or as close as practicable to the area proposed to be withdrawn; or
(B) at the special district office; or
(ii) for a special district located in more than one county:
(A)
(I) within the county in which the area proposed to be withdrawn is located; and
(II) within or as close as practicable to the area proposed to be withdrawn; or
(B) if the special district office is reasonably accessible to all residents within the area proposed to be annexed, at the special district office;
(c) on a weekday evening other than a holiday beginning no earlier than 6:00 p.m.; and
(d) for the purpose of allowing:
(i) the public to ask questions and obtain further information about the proposed withdrawal and issues raised by it; and
(ii) any interested person to address the board of trustees concerning the proposed withdrawal.
(4) A quorum of the board of trustees of the special district shall be present throughout the public hearing provided for under this section.
(5) A public hearing under this section may be postponed or continued to a new time, date, and place without further notice by a resolution of the board of trustees adopted at the public hearing held at the time, date, and place specified in the published notice; provided, however, that the public hearing may not be postponed or continued to a date later than 15 days after the 90-day period under Subsection (3).
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 5 - Withdrawal › Section 509 - Notice of hearing and withdrawal.

Effective 2/27/2023
17B-1-509.
Notice of hearing and withdrawal.
(1) Unless it is held as an agenda item of a meeting of the board of trustees of a special district as allowed by Subsection 17B-1-508(2), before holding a public hearing under Section 17B-1-508, the board of trustees of the special district shall:
(a) mail notice of the public hearing and of the proposed withdrawal to:
(i) if the special district is funded predominantly by revenues from a property tax, each owner of private real property located within the area proposed to be withdrawn, as shown upon the county assessment roll last equalized as of the previous December 31;
(ii) if the special district is funded by fees based upon an allotment of acre-feet of water, each owner of private real property with an allotment of water located within the area proposed to be withdrawn, as shown upon the district's records; or
(iii) if the special district is not funded predominantly by revenues from a property tax or fees based upon an allotment of acre-feet of water, each registered voter residing within the area proposed to be withdrawn, as determined by the voter registration list maintained by the county clerk as of a date selected by the board of trustees that is at least 20 but not more than 60 days before the public hearing; and
(b) post notice of the public hearing and of the proposed withdrawal in at least four conspicuous places within the area proposed to be withdrawn, no less than five nor more than 30 days before the public hearing.
(2) Each notice required under Subsection (1) shall:
(a) describe the area proposed to be withdrawn;
(b) identify the special district in which the area proposed to be withdrawn is located;
(c) state the date, time, and location of the public hearing;
(d) state that the petition or resolution may be examined during specified times and at a specified place in the special district; and
(e) state that any person interested in presenting comments or other information for or against the petition or resolution may:
(i) prior to the hearing, submit relevant comments and other information in writing to the board of trustees at a specified address in the special district; or
(ii) at the hearing, present relevant comments and other information in writing and may also present comments and information orally.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 5 - Withdrawal › Section 511 - Continuation of tax levy after withdrawal to pay for proportionate share of district bonds.

Effective 2/27/2023
17B-1-511.
Continuation of tax levy after withdrawal to pay for proportionate share of district bonds.
(1) Other than as provided in Subsection (2), and unless an escrow trust fund is established and funded pursuant to Subsection 17B-1-510(5)(j), property within the withdrawn area shall continue after withdrawal to be taxable by the special district:
(a) for the purpose of paying the withdrawn area's just proportion of the special district's general obligation bonds or lease obligations payable from property taxes with respect to lease revenue bonds issued by a local building authority on behalf of the special district, other than those bonds treated as revenue bonds under Subsection 17B-1-510(5)(i), until the bonded indebtedness has been satisfied; and
(b) to the extent and for the years necessary to generate sufficient revenue that, when combined with the revenues from the district remaining after withdrawal, is sufficient to provide for the payment of principal and interest on the district's general obligation bonds that are treated as revenue bonds under Subsection 17B-1-510(5)(i).
(2) For a special district funded predominately by revenues other than property taxes, service charges, or assessments based upon an allotment of acre-feet of water, property within the withdrawn area shall continue to be taxable by the special district for purposes of paying the withdrawn area's proportionate share of bonded indebtedness or judgments against the special district incurred prior to the date the petition was filed.
(3) Except as provided in Subsections (1) and (2), upon withdrawal, the withdrawing area is relieved of all other taxes, assessments, and charges levied by the district, including taxes and charges for the payment of revenue bonds and maintenance and operation cost of the special district.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 5 - Withdrawal › Section 513 - Termination of terms of trustees representing withdrawn areas.

Effective 2/27/2023
17B-1-513.
Termination of terms of trustees representing withdrawn areas.
(1) Except as provided in Subsection (4), on the effective date of withdrawal of an area from a special district, any trustee residing in the withdrawn area shall cease to be a member of the board of trustees of the special district.
(2) Except as provided in Subsection (4), if the special district has been divided into divisions for the purpose of electing or appointing trustees and the area withdrawn from a district constitutes all or substantially all of the area in a division of the special district that is represented by a member of the board of trustees, on the effective date of the withdrawal, the trustee representing the division shall cease to be a member of the board of trustees of the special district.
(3) In the event of a vacancy on the board of trustees as a result of an area being withdrawn from the special district:
(a) the board of trustees shall reduce the number of trustees of the special district as provided by law; or
(b) the trustee vacancy shall be filled as provided by law.
(4) Subsections (1) and (2) apply only to a trustee who is required by law to be a resident of the special district or of a particular division within the special district.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 602 - Fiscal year.

Effective 2/27/2023
17B-1-602.
Fiscal year.
The fiscal year of each special district shall be, as determined by the board of trustees:
(1) the calendar year; or
(2) the period from July 1 to the following June 30.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 603 - Uniform accounting system.

Effective 2/27/2023
17B-1-603.
Uniform accounting system.
The accounting records of each special district shall be established and maintained, and financial statements prepared from those records, in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 604 - Funds and account groups maintained.

Effective 2/27/2023
17B-1-604.
Funds and account groups maintained.
Each district shall maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as prescribed in the Uniform Accounting Manual for Special Districts.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 605 - Budget required for certain funds -- Capital projects fund.

Effective 2/27/2023
17B-1-605.
Budget required for certain funds -- Capital projects fund.
(1) The budget officer of each special district shall prepare for each budget year a budget for each of the following funds:
(a) the General Fund;
(b) special revenue funds;
(c) debt service funds;
(d) capital projects funds;
(e) proprietary funds, in accordance with Section 17B-1-629;
(f) if the special district has a local fund, as defined in Section 53-2a-602, the local fund; and
(g) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.
(2)
(a) Major capital improvements financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvements financed are to be used for proprietary type activities.
(b) The special district shall prepare a separate budget for the term of the projects as well as the annual budget required under Subsection (1).
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 606 - Total of revenues to equal expenditures.

Effective 2/27/2023
17B-1-606.
Total of revenues to equal expenditures.
(1) The budget for each fund under Section 17B-1-605 shall provide a financial plan for the budget year.
(2) Each budget shall specify in tabular form:
(a) estimates of all anticipated revenues, classified by the account titles prescribed in the Uniform Accounting Manual for Special Districts; and
(b) all appropriations for expenditures, classified by the account titles prescribed in the Uniform Accounting Manual for Special Districts.
(3) The total of the anticipated revenues shall equal the total of appropriated expenditures.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 607 - Tentative budget to be prepared -- Review by governing body.

Effective 2/27/2023
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 special 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 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 608 - Tentative budget and data -- Public records -- Notice.

Effective 5/3/2023
17B-1-608.
Tentative budget and data -- Public records -- Notice.
(1) The tentative budget adopted by the board of trustees and all supporting schedules and data are public records.
(2) At least seven days before adopting a final budget in a public meeting, the special district shall:
(a) make the tentative budget available for public inspection at the special district's principal place of business during regular business hours;
(b) except to the extent provided in Subsection (3), publish the tentative budget, as a class A notice under Section 63G-30-102, for at least seven days.
(3) The notice described in this section is exempt from the physical posting requirement described in Subsection 63G-30-102(1)(c).
Amended by Chapter 15, 2023 General Session
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 609 - Hearing to consider adoption -- Notice.

Effective 5/3/2023
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) or (7), order that notice of the hearing be published for the district, as a class A notice under Section 63G-30-102, for at least seven days before the day of the hearing.
(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 special 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 special district; and
(b) posting the notice in three public places within the district.
(7) The notice described in this section is exempt from the physical posting requirement described in Subsection 63G-30-102(1)(c).
Amended by Chapter 15, 2023 General Session
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special 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
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special 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
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 613 - Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.

Effective 2/27/2023
17B-1-613.
Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.
(1) The board of trustees of a special 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 special 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 special 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 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 614 - Adoption of final budget -- Certification and filing.

Effective 2/27/2023
17B-1-614.
Adoption of final budget -- Certification and filing.
(1) The board of trustees of each special 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 special 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.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 615 - Budgets in effect for budget year.

Effective 2/27/2023
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 special district office and shall be available to the public during regular business hours.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special 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
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 617 - Fund expenditures -- Budget officer's duties.

Effective 2/27/2023
17B-1-617.
Fund expenditures -- Budget officer's duties.
(1) The budget officer of each special 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.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 618 - Purchasing procedures.

Effective 2/27/2023
17B-1-618.
Purchasing procedures.
All purchases or encumbrances by a special district shall be made or incurred according to the purchasing procedures established for each district by the district's rulemaking authority, as that term is defined in Section 63G-6a-103, and only on an order or approval of the person or persons duly authorized.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 619 - Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.

Effective 2/27/2023
17B-1-619.
Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.
(1) A special 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.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 620 - Transfer of appropriation balance between accounts in same fund.

Effective 2/27/2023
17B-1-620.
Transfer of appropriation balance between accounts in same fund.
(1) The board of trustees of each special 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.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 621 - Review of individual governmental fund budgets -- Hearing.

Effective 2/27/2023
17B-1-621.
Review of individual governmental fund budgets -- Hearing.
(1) The board of trustees of a special 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.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special 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
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 623 - Emergency expenditures.

Effective 2/27/2023
17B-1-623.
Emergency expenditures.
The board of trustees of a special 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.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special 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
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special 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
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 627 - Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.

Effective 2/27/2023
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 special 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 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special 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