Utah Code § 59-2-923 — Expenditures of money prior to adoption of budget or tax rate

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.