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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-923

Expenditures of money prior to adoption of budget or tax rate

Official textle.utah.gov

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.

Last amended: Amended by Chapter 306, 2026 General Session

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In this chapter (40 sections)
  1. 59-2-904 · Participation by district in state's contributions to…
  2. 59-2-905 · Legislature to set minimum rate of levy for state's…
  3. 59-2-906 · Rates fixed by commission valid
  4. 59-2-908 · Single aggregate limitation -- Maximum levy
  5. 59-2-909 · Time for adoption of levy -- County purpose requirement
  6. 59-2-910 · Amount available for each purpose
  7. 59-2-911 · Exceptions to maximum levy limitation
  8. 59-2-912 · Time for adoption of levy -- Certification to county auditor
  9. 59-2-913 · Definitions -- Statement of amount and purpose of levy --…
  10. 59-2-914 · Excess levies -- Commission to recalculate levy -- Notice to…
  11. 59-2-916 · Tax for development of Colorado River Water Project
  12. 59-2-917 · Use of funds
  13. 59-2-918.5 · Hearings on judgment levies -- Advertisement
  14. 59-2-918.6 · New and remaining school district budgets -- Advertisement…
  15. 59-2-919 · Notice and public hearing requirements for certain tax…
  16. 59-2-919.1 · Notice of property valuation and tax changes. (Superseded…
  17. 59-2-919.2 · Consolidated advertisement of public hearings
  18. 59-2-920 · Resolution and levy to be forwarded to commission
  19. 59-2-921 · Changes in assessment roll -- Rate adjustments -- Exemption…
  20. 59-2-922 · Replacement resolution for greater tax rate
  21. 59-2-923 · Expenditures of money prior to adoption of budget or tax rate
  22. 59-2-924 · Definitions -- Report of valuation of property to county…
  23. 59-2-924.1 · Definitions -- Commission authorized to adjust taxing…
  24. 59-2-924.2 · Adjustments to the calculation of a taxing entity's…
  25. 59-2-924.5 · Diversion of centrally assessed new growth
  26. 59-2-926 · Proposed tax increase by state -- Notice -- Contents --…
  27. 59-2-1001 · County board of equalization -- Public hearings -- Hearing…
  28. 59-2-1002 · Change in assessment -- Force and effect -- Additional…
  29. 59-2-1003 · Power of county board to increase or decrease assessment
  30. 59-2-1004 · Appeal to county board of equalization -- Real property --…
  31. 59-2-1004.1 · Appeals of valuation or equalization of property eligible…
  32. 59-2-1004.5 · Valuation adjustment for decrease in taxable value caused…
  33. 59-2-1004.6 · Tax relief for decrease in fair market value due to…
  34. 59-2-1005 · Procedures for appeal of personal property valuation --…
  35. 59-2-1006 · Appeal to commission -- Duties of auditor -- Decision by…
  36. 59-2-1007 · Objection to assessment by commission -- Application --…
  37. 59-2-1008 · Investigations by commission -- Assessment of escaped…
  38. 59-2-1009 · Equalization based on reports of county auditors
  39. 59-2-1010 · Statement of equalization to be sent to county auditors
  40. 59-2-1011 · Record of changes -- Form and contents of signed statement
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