Title 10, Utah Municipal Code

10-3b-205. Rules and regulations by municipal officers. A municipal officer in a municipality operating under a council-mayor form of government may prescribe rules and regulations, not inconsistent with statute, municipal ordinance, or the merit plan.

10-3b-301. Municipal government powers vested in a six-member council. The powers of municipal government in a municipality operating under the six-member council form of government are vested in a council consisting of six members, one of which is a mayor.

10-3b-302. Mayor in six-member council form of government -- Mayor pro tempore. (1) The mayor in a municipality operating under a six-member council form of municipal government: (a) is, except as provided in Subsection (1)(b), a nonvoting member of the council; (b) votes as a vo…

10-3b-303. Council in six-member council form of government. (1) The council in a municipality operating under a six-member council form of government: (a) exercises any executive or administrative power and performs or supervises the performance of any executive or administrativ…

10-3b-401. Municipal government powers vested in a five-member council. The powers of municipal government in a municipality operating under the five-member council form of municipal government are vested in a council consisting of five members, one of which is a mayor.

10-3b-402. Mayor in a five-member council form of government. (1) The mayor in a municipality operating under a five-member council form of municipal government: (a) is a regular and voting member of the council; (b) is the chair of the council and presides at all council meeting…

10-3b-403. Council in a five-member council form of government. (1) The council in a municipality operating under a five-member council form of municipal government: (a) exercises any executive or administrative power and performs or supervises the performance of any executive or…

10-3b-601. Authority to change to another form of municipal government. As provided in this part, a municipality may change from the form of government under which it operates to: (1) the council-mayor form of government with a five-member council; (2) the council-mayor form of g…

10-3b-602. Voter approval required for a change in the form of government. A municipality may not change its form of government under this part unless voters of the municipality approve the change at an election held for that purpose.

10-3b-603. Resolution or petition proposing a change in the form of government. (1) The process to change the form of government under which a municipality operates is initiated by: (a) the council's adoption of a resolution proposing a change; or (b) the filing of a petition, as…

10-3b-604. Limitations on adoption of a resolution and filing of a petition. A resolution may not be adopted under Subsection 10-3b-603(1)(a) and a petition may not be filed under Subsection 10-3b-603(1)(b) within: (1) four years after an election at which voters reject a proposa…

10-3b-605. Ballot form. The ballot at an election on a proposal to change the municipality's form of government shall: (1) state the ballot question substantially as follows: "Shall [state the municipality's name], Utah, change its form of government to the [state "council-mayor …

10-3b-606. Election of officers after a change in the form of government. (1) If voters approve a proposal to change the municipality's form of government at an election held as provided in this part, an election of officers under the new form of government shall be held on the m…

10-3b-607. Effective date of change in the form of government. A change in the form of government under this chapter takes effect at noon on the first Monday of January next following the election of officers under Section 10-3b-606.

10-5-101. Short title. This chapter shall be known and may be cited as the "Uniform Fiscal Procedures Act for Utah Towns."

10-5-102. Applicability. This chapter applies to all towns.

10-5-102.5. Definitions. As used in this chapter: (1) "Enterprise fund" means a fund as defined by the Governmental Accounting Standards Board that is used by a municipality to report an activity for which a fee is charged to users for goods or services. (2) "Fund" is as defined …

10-5-103. Withholding state money of town failing to file budget. The state auditor is authorized to withhold state money allocated to a town if that town fails to file a copy of a formally adopted budget or fails to comply with the annual financial reporting and independent audi…

10-5-104. Fiscal year. The fiscal year of all towns shall begin July 1 of each year and shall end June 30 of the following year.

10-5-105. Revenue and expenditure records. Towns shall record their revenues and expenditures according to current generally accepted accounting principles prescribed by the state auditor.

10-5-106. Funds for which budget prepared. The mayor shall prepare for each budget year a budget for: (1) the town general fund, including state allocated road funds; (2) special revenue funds; (3) debt service funds; (4) capital improvement funds; and (5) enterprise funds.

10-5-107. Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget. (1)(a) On or before the first regularly scheduled town council meeting of May, the mayor shall: (i) in accordance with Subsection (1)(b), prepare for the ensuing year a tentati…

10-5-107.5. Transfer of enterprise fund money to another fund -- Notice. (1) As used in this section: (a) "Budget hearing" means a public hearing required under Section 10-5-108. (b) "Enterprise fund accounting data" means a detailed overview of the various enterprise funds of th…

10-5-108. Budget hearing -- Notice -- Adjustments. (1) Prior to the adoption of the final budget or an amendment to a budget, a town council shall hold a public hearing to receive public comment. (2) The town council shall provide notice of the place, purpose, and time of the pub…

10-5-109. Adoption of budgets -- Filing. (1) Before June 30 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, the council shall by resolution or ordinance adopt a budget for the ensuing fiscal year for each fund for…

10-5-110. Budgets effective for year -- Amendment -- Public access. On final adoption, each budget shall be in effect for the budget year, subject to later amendment. A copy of each adopted budget shall be available to the public during regular business hours.

10-5-111. Basis for property tax levy. 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 therein as the amount of estimated revenue from property taxes shall constitute the basis for determini…

10-5-112. Property tax levy set by ordinance -- Maximum -- Certification. (1)(a) Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, the council, at a regular meeting or special meeting called for that …

10-5-112.4. Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures. (1) A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section. (2) To…

10-5-112.5. Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities. (1) A town may levy a property tax for a purpose described in this section. (2)(a) A town that is not in an improvement district created to establish and maintain a was…

10-5-113. Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements. (1) A town may accumulate retained earnings or fund balances, as appropriate, in any fund. (2) The accumulation of a fund balance in the town general fund …

10-5-114. Appropriations limited to estimated revenue. (1) The council may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget year of such fund. (2) If there is a deficit fund balance in a fund at the close of t…

10-5-115. Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required. Town officers may not make or incur expenditures or encumbrances in excess of total appropriations for any department in the budget as adopted or as subsequently amend…

10-5-116. Transfer of unencumbered appropriation balance. The council may reduce or transfer any unencumbered or unexpended appropriation balance or portion thereof from one department in a fund to another within the same fund, but no appropriation for debt retirement and interes…

10-5-117. Increasing budget total of fund. Except for enterprise funds, which may be increased without a public hearing, the council may increase the budget total of one or more of these funds by following the procedures set forth in Section 10-5-108.

10-5-118. Emergency expenditures. (1) If the town council determines that an emergency exists, such as widespread damage from fire, flood, or earthquake, and that the emergency necessitates the expenditure of money in excess of the budget of the town general fund, the council may…

10-5-119. Special fund balance -- Disposition when fund no longer required. If the purpose for which a special fund was created no longer exists, and a balance remains in the fund, the town council shall authorize the transfer of the balance to the fund balance account in the tow…

10-5-120. Loans between funds -- Bonds purchased by funds. (1) Subject to this section, restrictions imposed by bond ordinance, or other controlling regulations, the town council may: (a) subject to the restrictions in Section 53-2a-605, authorize an interfund loan from one fund …

10-5-121. Records of council proceedings -- Clerk's records as evidence. The town clerk shall attend the meetings and keep the record of the proceedings of the council. Copies of all papers filed in the clerk's office and transcripts from all records of the council, if certified …

10-5-122. Signing and record of contracts by clerk. The town clerk shall countersign all contracts made on behalf of the town and shall maintain an indexed record of all such contracts.

10-5-123. Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping. (1) Except to the extent that the town clerk's financial duties and responsibilities are performed by a director of…

10-5-124. Warrants tendered for claims. If the town is without funds on deposit in one of its appropriate bank accounts with which to pay any lawfully approved claim, the town clerk may draw and sign a warrant on the treasurer of the town for payment of the claim, the warrant to …

10-5-125. Treasurer -- Duties. (1) The town treasurer is custodian of all money, bonds, or other securities of the town. (2) The town treasurer shall: (a) determine the cash requirements of the town and provide for the investment of all money by following the procedures and requi…

10-5-126. Receipts for payments to town -- Filing copies. The town treasurer shall give or cause to be given to every person paying money to the town treasury, a receipt or other evidence of payment therefor, specifying, as appropriate, the date of payment and on which account th…

10-5-127. Signing of checks -- Determination of sufficiency of account. (1) The town treasurer, or in his absence a deputy treasurer appointed by the council, shall sign all checks prepared by the town clerk. (2) Prior to affixing the signature, the treasurer or deputy treasurer …

10-5-128. Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds. (1) The treasurer shall promptly deposit all town funds in the appropriate bank accounts of the town. (2) It shall be unlawful f…