There is a newer version of the Utah Code
2006 Utah Code - 17-31-3 — Reserve fund authorized -- Use of collected funds.
17-31-3. Reserve fund authorized -- Use of collected funds.The county legislative body may create a reserve fund and any funds collected but not expended during any fiscal year shall not revert to the general fund of the governing bodies but shall be retained in a special fund to be used in accordance with Sections 17-31-2 through 17-31-5.
Amended by Chapter 79, 1996 General Session
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