59-2-1605. Accounting records for levies -- Records -- Report to Legislature, commission -- Budget to Division of Finance.
(1) Each county shall separately budget and account for the use of any money the county receives or spends from a levy the county imposes in accordance with Section. 59-2-1602
(2) The program manager shall separately budget and account for the use of any revenue received from the fund.
(3) On or before October 1 of each year, the program manager shall submit an electronic report to the Revenue and Taxation Interim Committee and the commission that contains: a financial report that includes: the amount of revenue allocated to the program manager for the current calendar year; and a summary of the uses of the revenue during the current calendar year; and a status report on: the development, enhancement, and implementation of the statewide property tax system and the statewide web portals described in Section; and 59-2-1606 achievement of the performance metrics described in Section. 59-2-1606
(4) On or before December 31 of each year, the program manager shall submit a detailed budget for the upcoming calendar year to the Division of Finance.
(5) For the calendar year that begins on January 1, 2026, the program manager shall submit a detailed budget for the current year to the Division of Finance on May 6, 2026.