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2011 Utah Code
Title 17 Counties
Chapter 36 Uniform Fiscal Procedures Act for Counties
Section 48 Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.

17-36-48. Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.
At any time after the creation of a reserve fund under Section 17-36-46, the county legislative body may transfer to the fund any unencumbered surplus county funds remaining at the end of a fiscal year.

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