Title 17B, Limited Purpose Local Government Entities - Special Districts

17B-1-502. Withdrawal of area from special district -- Automatic withdrawal in certain circumstances. (1)(a) An area within the boundaries of a special district may be withdrawn from the special district only as provided in this part or, if applicable, as provided in Chapter 2a, …

17B-1-503. Withdrawal or boundary adjustment with municipal approval. (1) A municipality and a special district whose boundaries adjoin or overlap may adjust the boundary of the special district to include more or less of the municipality, including the expansion area identified …

17B-1-504. Initiation of withdrawal process -- Notice of petition. (1) Except as provided in Section 17B-1-505, the process to withdraw an area from a special district may be initiated: (a) for a special district funded predominantly by revenues from property taxes or service cha…

17B-1-505. Withdrawal from certain districts providing fire protection, paramedic, and emergency services or law enforcement service or municipal services. (1) As used in this section: (a) "County" means all of the unincorporated land in a county of the first class, as classified…

17B-1-505.5. Feasibility study for withdrawal from a special district providing fire protection, paramedic, and emergency services or law enforcement service -- Notice of hearing. (1) As used in this section: (a) "Eligible area" means the same as that term is defined in Section 1…

17B-1-505.7. Withdrawal from certain districts providing garbage collection and disposal. (1) As used in this section: (a) "Feasibility consultant" means a person with expertise in: (i) the processes and economics of local government; and (ii) the economics of providing municipal…

17B-1-506. Withdrawal petition requirements -- Removal or reinstatement of signature. (1) Each petition under Section 17B-1-504 shall: (a) indicate the typed or printed name and current address of each owner of acre-feet of water, property owner, registered voter, or authorized r…

17B-1-507. Withdrawal petition certification -- Amended petition. (1) Within 30 days after the filing of a petition under Sections 17B-1-504 and 17B-1-506, the board of trustees of the special district in which the area proposed to be withdrawn is located shall: (a)(i) as necessa…

17B-1-508. Public hearing -- Quorum of board required to be present. (1) A public hearing on the proposed withdrawal shall be held by the board of trustees of a special district that: (a) certifies a petition under Subsection 17B-1-507(1)(b)(i) unless the petition was signed by a…

17B-1-509. Notice of hearing and withdrawal. (1) Unless it is held as an agenda item of a meeting of the board of trustees of a special district as allowed by Subsection 17B-1-508(2), before holding a public hearing under Section 17B-1-508, the board of trustees of the special di…

17B-1-510. Resolution approving or rejecting withdrawal -- Criteria for approval or rejection -- Terms and conditions. (1)(a) No later than 90 days after the public hearing under Section 17B-1-508, or, if no hearing is held, within 90 days after the filing of a petition under Sec…

17B-1-511. Continuation of tax levy or assessment after withdrawal to pay for proportionate share of district bonds. (1) Other than as provided in Subsection (2), and unless an escrow trust fund is established and funded pursuant to Subsection 17B-1-510(5)(j), property within the…

17B-1-512. Filing of notice and plat -- Recording requirements -- Contest period -- Judicial review. (1)(a) Within the time specified in Subsection (1)(b), the board of trustees shall file with the lieutenant governor: (i) a copy of a notice of an impending boundary action, as de…

17B-1-513. Termination of terms of trustees representing withdrawn areas. (1) Except as provided in Subsection (4), on the effective date of withdrawal of an area from a special district, any trustee residing in the withdrawn area shall cease to be a member of the board of truste…

17B-1-601. Definitions. As used in this part: (1) "Appropriation" means an allocation of money by the board of trustees for a specific purpose. (2) "Budget" means a plan of financial operations for a fiscal year which embodies estimates of proposed expenditures for given purposes…

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.

17B-1-603. Uniform accounting system. The accounting records of each special district shall be established and maintained, and financial statements prepared from those records, in conformance with generally accepted accounting principles promulgated from time to time by authorita…

17B-1-604. Funds and account groups maintained. Each district shall maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as prescribed in the Uniform Accounting Manual for Special Districts.

17B-1-605. Budget required for certain funds -- Capital projects fund. (1) The budget officer of each special district shall prepare for each budget year a budget for each of the following funds: (a) the General Fund; (b) special revenue funds; (c) debt service funds; (d) capital…

17B-1-606. Total of revenues to equal expenditures. (1) The budget for each fund under Section 17B-1-605 shall provide a financial plan for the budget year. (2) Each budget shall specify in tabular form: (a) estimates of all anticipated revenues, classified by the account titles …

17B-1-607. Tentative budget to be prepared -- Review by governing body. (1) On or before the first regularly scheduled meeting of the board of trustees in November for a calendar year entity and May for a fiscal year entity, the budget officer of each special district shall prepa…

17B-1-608. Tentative budget and data -- Public records -- Notice. (1) The tentative budget adopted by the board of trustees and all supporting schedules and data are public records. (2) At least seven days before adopting a final budget in a public meeting, the special district s…

17B-1-609. Hearing to consider adoption -- Notice. (1) At the meeting at which the tentative budget is adopted, the board of trustees shall: (a) establish the time and place of a public hearing to consider its adoption; and (b) except as provided in Subsection (6) or (7), order t…

17B-1-610. Public hearing on tentatively adopted budget. At the time and place advertised, or at any time or any place to which the public hearing may be adjourned, the board of trustees shall: (1) hold a public hearing on the budgets tentatively adopted; and (2) give all interes…

17B-1-611. Continuing authority of governing body. After the conclusion of the public hearing, the board of trustees: (1) may: (a) continue to review the tentative budget; (b) insert any new items; or (c) increase or decrease items of expenditure that were the proper subject of c…

17B-1-612. Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects. (1)(a) A special district may accumulate retained earnings or fund balances, as appropriate, in any fund. (b) For the general fund only, a …

17B-1-613. Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits. (1) The board of trustees of a special district may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budge…

17B-1-614. Adoption of final budget -- Certification and filing. (1) The board of trustees of each special district shall by resolution adopt a budget for the ensuing fiscal year for each fund for which a budget is required under this part prior to the beginning of the fiscal yea…

17B-1-615. Budgets in effect for budget year. (1) Upon final adoption, each budget shall be in effect for the budget year, subject to amendment as provided in this part. (2) A certified copy of the adopted budgets shall be filed in the special district office and shall be availab…

17B-1-616. Property tax levy -- Amount in budget as basis for determining. From the effective date of the budget or of any amendment enacted prior to the date on which property taxes are levied, the amount stated as the amount of estimated revenue from property taxes shall consti…

17B-1-617. Fund expenditures -- Budget officer's duties. (1) The budget officer of each special district shall require all expenditures within each fund to conform with the fund budget. (2) No appropriation may be encumbered and no expenditure may be made against any fund appropr…

17B-1-618. Purchasing procedures. All purchases or encumbrances by a special district shall be made or incurred according to the purchasing procedures established for each district by the district's rulemaking authority, as that term is defined in Section 63G-6a-103, and only on …

17B-1-619. Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims. (1) A special district may not make or incur expenditures or encumbrances in excess of total appropriations in the budget as adopted or as subsequently amended. (2) An obligation …

17B-1-620. Transfer of appropriation balance between accounts in same fund. (1) The board of trustees of each special district shall establish policies for the transfer of any unencumbered or unexpended appropriation balance or portion of the balance from one account in a fund to…

17B-1-621. Review of individual governmental fund budgets -- Hearing. (1) The board of trustees of a special district may, at any time during the budget year, review the individual budgets of the governmental funds for the purpose of determining if the total of any of them should…

17B-1-622. Amendment and increase of individual fund budgets. (1) After holding the hearing referred to in Section 17B-1-621, the board of trustees may, by resolution, amend the budgets of the funds proposed to be increased, so as to make all or part of the increases, both estima…

17B-1-623. Emergency expenditures. The board of trustees of a special district may, by resolution, amend a budget and authorize an expenditure of money that results in a deficit in the district's general fund balance if: (1) the board determines that: (a) an emergency exists; and…

17B-1-624. Lapse of appropriations -- Exceptions. All unexpended or unencumbered appropriations, except capital projects fund appropriations, lapse at the end of the budget year to the respective fund balance.

17B-1-625. Transfer of balances in special funds. If the necessity for maintaining any special fund of a district ceases to exist and a balance remains in the fund, the board of trustees shall authorize the transfer of the balance to the fund balance in the general fund of the di…

17B-1-626. Loans by one fund to another. (1) Subject to this section, restrictions imposed by bond covenants, restrictions in Section 53-2a-605, or other controlling regulations, the board of trustees of a special district may authorize an interfund loan from one fund to another.…

17B-1-627. Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. (1) The board of trustees of each special district authorized to levy a property tax, at a regular meeting or special meeting called for that purpose, shall…

17B-1-628. Certification of resolution setting levy. The district clerk, as appointed under Section 17B-1-631, shall certify the resolution setting the levy to the county auditor, or auditors if the district is located in more than one county, in accordance with Section 59-2-912,…

17B-1-629. Operating and capital budgets. (1)(a) As used in this section, "operating and capital budget" means a plan of financial operation for a proprietary or other required special fund, embodying estimates of operating resources and expenses and other outlays for a fiscal ye…

17B-1-630. Increase in appropriations for operating and capital budget funds -- Notice. The total budget appropriation of any fund described in Section 17B-1-629 may be increased by resolution of the board of trustees at any regular meeting, or special meeting called for that pur…

17B-1-631. District clerk -- Meetings and records. (1) The board of trustees of each special district shall appoint a district clerk. (2) If required, the clerk may be chosen from among the members of the board of trustees, except the chair. (3) The district clerk or other appoin…

17B-1-632. District clerk -- Bookkeeping duties. The district clerk or other designated person not performing treasurer duties shall maintain the financial records for each fund of the special district and all related subsidiary records, including a list of the outstanding bonds,…