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 therein as the amount of estimated revenue from property taxes shall constitute the basis for determining the property tax levy to be set by the governing body for the corresponding tax year, subject to the applicable limitations imposed by law.
Utah Code § 10-6-120
Property tax levy -- Amount in budget as basis for determining
Known as the Uniform Fiscal Procedures Act
The act spans §§ 10-5-101 to 10-6-159 (96 sections).
Enacted by Chapter 26, 1979 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.