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Utah Code § 59-2-923

Expenditures of money prior to adoption of budget or tax rate

Amended by Chapter 306, 2026 General Session

Except as provided in Subsection 59-2-924(8), a taxing entity may, before the taxing entity adopts a final annual budget or a tax rate, expend money on the basis of the taxing entity's:

(1) tentative budget after adoption of the tentative budget; or

(2) prior year's adopted final budget as amended, which shall be readopted by resolution at a meeting of the taxing entity's governing body.

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