Utah § 17-63-804 Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.

Utah Statutes

§ 17-63-804 — Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.

Utah § 17-63-804

Title 17Counties

Ch. 17-63Fiscal Authority and Processes

Part 17-63-8Specified Services, Special Funds, Interfund Loans

This text of Utah § 17-63-804 (Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 17-63-804 (2026).

Text

(1)Subject to Subsection (4) the legislative body of a county that has established a reserve fund under Section 17-63-803 may:

(1)(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

(1)(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

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(1) Subject to Subsection (4) the legislative body of a county that has established a reserve fund under Section 17-63-803 may:
(1)(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
(1)(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 17-63-803 may not exceed .6% of the taxable value of the county.