Title 7, Title 7

Subject to 15-10-420, the all-purpose levy is an annual levy upon the taxable value of all property in the county subject to taxation for county public or governmental purposes.

A county adopting the all-purpose levy provided for in 7-6-2521 and 7-6-2522 is bound by that adoption during the ensuing fiscal year but may abandon the method in succeeding fiscal years.

A county may impose a property tax levy for any public or governmental purpose not specifically prohibited by law. Public and governmental purposes include but are not limited to: (1) district court purposes as provided in 7-6-2511; (2) county-owned or county-operated health care…

The board of county commissioners shall budget and expend funds for inmate medical care, including but not limited to costs of providing direct medical care, medication, medical services, hospitalization, insurance premiums, self-insured coverage, or contracted services for expen…

(1) Warrants issued pursuant to 7-6-2202(1) must be signed by the county clerk and the presiding officer of the board of county commissioners, except warrants drawn on the redemption fund. (2) All warrants issued by the county clerk during each year, commencing with the first Mon…

The county treasurer may not pay any order or warrant except to the payee of the warrant or to the payee's agent, assignee, or legal representative, whose authority must be in writing and delivered to the county treasurer. The written authority must be returned with the order or …

(1) If the fund is insufficient to pay a warrant, it must be registered and paid in the order of its registration. (2) The county treasurer may not register any county order or warrant in the name of any person other than the payee except at the request of the payee or the payee'…

(1) When any high school warrant or any school district warrant is presented to the treasurer for payment and the warrant is not paid for lack of funds, the treasurer shall endorse on the warrant "Not paid for lack of funds", include the date of presentation, and sign the warrant…

(1) When there is sufficient money to pay the warrants drawing interest, the treasurer shall give notice as provided in 7-1-2121 that the warrants are able to be paid. (2) In advertising warrants under the provisions of this section in any newspaper, the treasurer may not publish…

(1) Warrants drawn on the treasury and properly attested are entitled to preference as to payment out of money in the treasury properly applicable to the warrants according to the priority of time in which they were presented. The time of presenting the warrants must be noted by …

(1) The board shall cause to be canceled all county warrants that have remained uncalled for 1 year or more in the county clerk's office. The uncalled warrants must be canceled in the same manner as other county warrants. At the same time, the county treasurer shall deliver to th…

(1) If a county has under its control any money for which there is no immediate demand, in any special fund subject to deposit, which in the judgment of the board of county commissioners it would be advantageous to invest in county, municipal, hospital district, or school distric…

The county treasurer shall: (1) keep all school money in a separate fund and keep a separate account of its disbursement to the several school districts that are entitled to receive it, according to the apportionment of the county superintendent of schools; (2) notify the county …

(1) This part may be referred to as the "Local Government Budget Act". (2) This part applies to all local governments.

As used in this part, unless the context requires otherwise, the following definitions apply: (1) "Governing body" means the elected body responsible for the administration of a local government. (2) "Local government" has the meaning provided in 7-6-602. (3) "Municipality" means…

(1) A local government shall submit a complete copy of the final budget together with a statement of tax levies to the department of administration by the later of October 1 or 60 days after receipt of taxable values from the department of revenue. The county clerk and recorder s…

Local government budgets must conform to the fund structure prescribed by the department of administration.

(1) Local government officials may not make a disbursement or an expenditure or incur an obligation in excess of the total appropriations for a fund. (2) A local government official who violates subsection (1) is liable for the amount of the excess disbursement, expenditure, or o…

(1) A governing body may appropriate money and provide for the payment of the debts and expenses of the local government. (2) Money may not be disbursed, expended, or obligated except pursuant to an appropriation for which working capital is or will be available. (3) Appropriatio…

As used in 7-6-402 and 7-6-403, the following definitions apply: (1) "Services" means the furnishing of labor, time, or effort, including construction services, purchased or contracted for by a county or a municipality. (2) "Supplies" means all personal property purchased, leased…

(1) Except as otherwise provided by law, money borrowed by a local government may be used only for the purpose for which the money was borrowed. Unless restricted by law, surplus borrowed money may be used to redeem the debt for which the money was borrowed. (2) The authorization…

(1) In its final budget resolution, the governing body may authorize adjustments to appropriations funded by fees throughout the budget period. Adjustable appropriations are: (a) proprietary fund appropriations; or (b) other appropriations specifically identified in the local gov…

(1) If a local government has the authority to regulate, establish, and change fees, rates, charges, and classifications that are imposed for services to its inhabitants and other persons served by the local government, the fees, rates, charges, and classifications must be reason…

If an expenditure is to be financed from a tax levy required to be authorized and approved at an election, the expenditure may not be made or an obligation may not be incurred against the expenditure until the tax levy is authorized and approved.

(1) Judgments against a local government that are not covered by insurance may be paid: (a) from the general fund; or (b) from the fund or funds supporting the local government operation that incurred the judgment. (2) Judgments that are to be paid from the general fund: (a) must…

(1) Except as provided in 7-6-403, a county or municipality shall pay simple interest at the rate of 0.05% each day on amounts due for supplies and services received if the county or municipality fails to make timely payment. (2) For purposes of this section, payment is timely if…

(1) A preliminary annual operating budget must be prepared for the local government. (2) This part does not provide for the consolidation or reassignment, but does not prohibit delegation by mutual agreement, of any duties of elected county officials. (3) (a) Before June 1 of eac…

(1) The governing body shall cause a notice of a public hearing on the preliminary or amended budget to be published. The notice must: (a) provide that the governing body has completed its preliminary annual budget for the ensuing fiscal year or intends to amend its annual budget…

(1) The district court must be provided with copies of the preliminary district court fund budget as soon as the preliminary county budget is prepared pursuant to 7-6-4020. (2) The district court may recommend changes to any part of the district court fund budget that the court c…

(1) The governing body shall hold a hearing in accordance with the notice given pursuant to 7-6-4021. (2) Local government officials shall attend the budget hearing to answer questions on their proposed budgets if called upon: (a) by the governing body; or (b) by a taxpayer or re…

A local government may receive and expend money between July 1 of the fiscal year and the date the final budget resolution is adopted.

Section 7-6-402 does not apply to the following: (1) interagency or intergovernmental transactions; (2) claims subject to a good faith dispute; (3) delinquencies due to natural disasters, disruptions in postal or delivery service, work stoppage due to labor disputes, power failur…

(1) The governing body may amend the preliminary budget after the public hearing and after considering any public comment. (2) The amended budget constitutes the final budget. The final budget must be balanced so that appropriations do not exceed the projected beginning balance p…

(1) The final budget resolution may authorize the governing body or a designated official to transfer appropriations between items within the same fund. (2) The annual budget appropriations may be amended as provided in 7-6-4006(3) and 7-6-4012. (3) Except as provided in 7-6-4006…

(1) Emergency budget appropriations must be adopted by two-thirds of the members of a governing body who are present at a meeting. (2) Emergency expenditures are limited to and must be charged to the adopted emergency budget appropriations. (3) The governing body may submit the q…

Except as provided in 7-6-4006, 7-6-4011, 7-6-4012, 7-6-4015, and 7-6-4032, the governing body, each county or municipal official, and the district courts are limited to the amount of appropriations and by the classifications in the annual appropriation resolution provided for in…

(1) After determining the final budget, the governing body shall determine the property tax levy needed for each fund by: (a) adding the total amount of the appropriations and authorized expenditures for the budget year; (b) adding an additional amount, subject to the provisions …

(1) The proposed budget and mill levy for each board, commission, or other governing entity are subject to approval by the governing body. (2) Except for a port authority created under Title 7, chapter 14, part 11, the taxes, revenue, or fees legally pledged for the payment of de…

(1) The governing body shall fix the tax levy for each taxing jurisdiction within the county or municipality: (a) by the later of the first Thursday after the first Tuesday in September or within 30 calendar days after receiving certified taxable values; (b) after the approval an…

(1) If a local government entity fails to adopt or submit an annual operating budget as required by Title 7, chapter 6, part 40, within 2 years of the applicable deadline, a person identified in subsection (2) of this section who has received a written determination from the depa…

(1) All claims against a local government entity for failure to adopt or submit an annual operating budget as required by Title 7, chapter 6, part 40, within 2 years of the applicable deadline must be presented in writing to the department. (2) A complaint based on a claim subjec…

(1) All accounts and demands against a city or town must be presented to the council in an itemized format. These claims must be presented with all necessary and proper vouchers within 1 year from the date the claims accrued. An action may not be maintained against the city or to…

All accounts and demands against a city or town must be submitted to the council and, if found correct, must be allowed and an order must be made that the demand be paid. The demand must be paid in accordance with one of the following options: (1) The mayor may draw a warrant upo…

(1) The city or town council may cancel municipal warrants and checks that have remained outstanding and unpaid for a period of 1 year or longer. (2) The city or town clerk shall: (a) enter on the record of warrants or checks, opposite the entry of each instrument, the date when …

(1) A duplicate warrant or check may be issued by the appropriate municipal officer whenever an instrument drawn by the officer upon the municipality is lost or destroyed. The duplicate warrant or check must be in the same form as the original except that it must have plainly pri…

(1) A person who knowingly presents or causes to be presented a false, fictitious, or fraudulent claim for allowance or payment to any city or town or its contractors forfeits the claim, including any portion that may be legitimate, and in addition is subject to a penalty of not …