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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 923 Expenditures of money prior to adoption of budget or tax rate.

59-2-923. Expenditures of money prior to adoption of budget or tax rate.
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.

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