17B-1-602. Fiscal year.
The fiscal year of each special district shall be, as determined by the board of trustees:
(1) the calendar year; or
(2) the period from July 1 to the following June 30.
Fiscal year.
Utah Code § 17B-1-602, under Part 17B-1-6: Fiscal Procedures for Special Districts.
Utah Code § 17B-1-602