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Utah Code § 59-2-1605

Accounting records for levies -- Records -- Report to Legislature, commission -- Budget to Division of Finance

Amended by Chapter 274, 2026 General Session

(1) Each county shall separately budget and account for the use of any money the county receives or spends from a levy the county imposes in accordance with Section 59-2-1602.

(2) The program manager shall separately budget and account for the use of any revenue received from the fund.

(3) On or before October 1 of each year, the program manager shall submit an electronic report to the Revenue and Taxation Interim Committee and the commission that contains:

(a) a financial report that includes:

(i) the amount of revenue allocated to the program manager for the current calendar year; and

(ii) a summary of the uses of the revenue during the current calendar year; and

(b) a status report on:

(i) the development, enhancement, and implementation of the statewide property tax system and the statewide web portals described in Section 59-2-1606; and

(ii) achievement of the performance metrics described in Section 59-2-1606.

(4) On or before December 31 of each year, the program manager shall submit a detailed budget for the upcoming calendar year to the Division of Finance.

(5) For the calendar year that begins on January 1, 2026, the program manager shall submit a detailed budget for the current year to the Division of Finance on May 6, 2026.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.