Title 17, Title 17: Counties

17-62-202. Expanded county commission form of government -- Commission member elections. (1) As used in this section: "Midterm vacancy" means the same as that term is defined in Section. 17-62-201 "Open position" means the same as that term is defined in Section. 17-62-201 "Opt-i…

17-62-301. Procedure for initiating adoption of optional plan -- Limitations -- Pending proceedings. (1) An optional plan proposing an alternate form of government for a county may be adopted as provided in this chapter. (2) The process to adopt an optional plan establishing an a…

17-62-302. County legislative body initiation of adoption of optional plan -- Procedure. (1) A county legislative body may only initiate the process of adopting an optional plan by: approving a motion to establish a study committee to study changing the form of government; and ad…

17-62-303. Registered voter initiation of adoption of optional plan -- Certification of petition signatures -- Removal of signature -- Procedure. (1) Registered voters of a county may initiate the process of adopting an optional plan by filing with the county clerk a notice of in…

17-62-304. Public hearings. The county legislative body shall hold four public hearings on a proposed optional plan within 45 days after the day on which: (1) the county legislative body adopts a resolution that proposes an optional plan under Subsection; or 17-62-302(1)(a)(ii) (…

17-62-401. Convening of first meeting of study committee. (1) The county executive shall convene the first meeting of the study committee no later than 10 days after the day on which the county executive receives notification: of the establishment of a study committee by the coun…

17-62-402. Study committee -- Members -- Powers and duties -- Proposed plan and report -- Services provided by county. (1) As used in this Subsection, "council of governments" means the same as that term is defined in Section. (1) 17B-2a-802 A study committee consists of: for a s…

17-62-403. Contents of proposed optional plan. (1) The study committee or the sponsors of a petition described in Subsectionshall ensure that an optional plan the committee or registered voters propose under this chapter, respectively: 17-62-303(1)(a)(ii) proposes the adoption of…

17-62-404. Plan may propose changing forms of county government -- Partisan elections. (1) The optional plan proponent described in Subsectionshall ensure that each optional plan proposes changing the form of county government to: 17-62-403(1) for a county of the first, second, t…

17-62-405. County attorney review of proposed optional plan -- Conflict with statutory or constitutional provisions -- Processing of optional plan after attorney review. (1) As used in this section: "Proposed optional plan" means an optional plan that is submitted to the county a…

17-62-501. Election on recommended optional plan. (1) If the county attorney finds under Sectionthat a proposed optional plan does not violate a statutory or constitutional provision, a county shall hold an election on the optional plan at the next regular general election that i…

17-62-502. Voter information pamphlet. (1) In anticipation of an election under Section, the county clerk shall prepare a voter information pamphlet to inform the public of the proposed optional plan in accordance with the provisions of. 17-62-501 Title 20A, Chapter 7, Part 7, Vo…

17-62-503. Adoption of optional plan -- Election of new county officers -- Effect of adoption. (1) If a proposed optional plan is approved at an election held under Section: 17-62-501 on or before November 1 of the year immediately following the year of the election described in …

17-62-504. Amendment of optional plan. (1) Subject to Subsection, an optional plan, after going into effect following an election held under Section, may be amended by an affirmative vote of two-thirds of the county legislative body. (2) 17-62-501 (2) Notwithstanding Subsection, …

17-62-505. Repeal of optional plan -- Certification of petition signatures -- Removal of signature. (1) An optional plan that the voters in an election adopt under this chapter may be repealed as provided in this section. (2) Registered voters of a county that has adopted an opti…

17-63-1001. Disposition of coal land revenue. (1) Eighty percent of all money received by the state of Utah from the treasurer of the United States, as bonuses, royalties, and rentals upon United States coal lands located in this state shall be allocated to the county or counties…

17-63-1002. Federal entitlement lands -- In-lieu payments -- Allocation -- Agreements with political subdivisions. (1) Any county may use any money the county receives from the United States as in-lieu payments under P.L. 94-565 (90 Stat. 2662) for any governmental purpose in the…

17-63-101. Definitions. As used in this chapter: (1) "Accrual basis of accounting" means a method where revenues are recorded when earned and expenditures recorded when they become liabilities notwithstanding that the receipt of the revenue or payment of the expenditure may take …

17-63-102. Purpose of chapter. (1) This chapter establishes uniform accounting, budgeting, and financial reporting procedures for all counties. (2) The chapter establishes uniform procedures for the adoption and administration of fiscal and optional performance budgets. (3) The c…

17-63-103. Unlawful liabilities void. Each contract, authorization, allowance, payment, and purported liability made or attempted to be made in regard to a county in violation of this chapter: (1) is void; and (2) may not be the foundation or basis of a claim against the county.…

17-63-1101. Profit from public funds prohibited. (1) If the governing body receives evidence that a county officer or county employee is profiting from public money or uses public money for any unauthorized purpose, the matter shall be promptly referred to the county attorney or …

17-63-201. Fiscal period -- Annual or biennial. (1) Except as provided in Subsection, the fiscal period for each county is an annual period beginning on January 1 of each year and ending December 31 of the same calendar year. (2) (2) Notwithstanding Subsection, a county legislati…

17-63-202. Counties to utilize uniform system of fiscal procedures. (1) The state auditor shall prescribe a uniform system of fiscal procedures, as described in Section, for counties. 17E-2-401 (2) Except as provided in Subsection, a county may expand the uniform system prescribe…

17-63-203. Basis of accounting -- Required funds and accounts -- Lapse of appropriations. (1) A county shall use either accrual or modified accrual, as prescribed in the uniform system of budgeting, accounting, and reporting, as the basis of accounting to record county transactio…

17-63-204. Retained earnings -- Accumulation -- Restrictions -- Disbursements. (1) A county may accumulate: retained earnings in any enterprise or internal service fund; and a fund balance in any fund that is not an enterprise or internal service fund. Notwithstanding Subsection,…

17-63-301. Preparation of budgets. The finance officer of each county shall prepare each budget period, in a format that complies with Sectionsand, a tentative budget for each of the following funds which are included in the county's system of accounts: (1) county general fund; (…

17-63-302. Budget -- Financial plan -- Contents. (1) The budget for each fund shall provide a complete financial plan for the budget period and shall contain in tabular form classified by the account titles as required by the uniform system of budgeting, accounting, and reporting…

17-63-303. Preparation of tentative budget. (1) On or before November 1, the finance officer shall prepare for the next budget period and file with the governing body a tentative budget for each fund for which a budget is required. During the preparation of a tentative budget des…

17-63-304. Tentative budget -- Public record before adoption -- Notice of budget hearing -- Public hearing on tentative budget -- Adjustments. (1) A tentative budget and all supportive schedules and data are a public record. A county shall, for at least 10 days before the public …

17-63-305. Adoption of final budget -- Appropriations in final budget -- Addressing deficits. (1) On or before the last day of each fiscal period, the governing body by resolution shall adopt the final budget. (2) A final budget adopted in accordance with Subsection (1) is, unles…

17-63-306. Review of second year's budget for biennial budgets. (1) In a county that has adopted a fiscal period that is a biennial period under Section, the governing body shall, in a public hearing before December 31 of the first year of the biennial period, review the individu…

17-63-307. Immunity. (1) Except as provided in Subsection, a county officer or county employee may not file a legal action in state or federal court against the county, a department, or a county officer for any matter related to the following: (2) the adoption of a county budget;…

17-63-401. Budget appropriation reduction. (1) A county governing body may reduce a budget appropriation for any department for any purpose other than to transfer funds to another department by resolution, if: five days' notice of the proposed reduction is given to all members of…

17-63-402. Increase in budgetary fund or county general fund -- Public hearing -- Notice. (1) Before the governing body may, by resolution, increase a budget appropriation of any budgetary fund, increase the budget of the county general fund, or make an amendment to a budgetary f…

17-63-403. Transfer of unexpended appropriation balance by department -- Transfer of unexpended appropriation balance by governing body. (1) After review by the finance officer and in accordance with budgetary and fiscal policies or ordinances adopted by the county legislative bo…

17-63-404. Emergency expenditures -- Deficit. (1) As used in this section: "Fiscal emergency" means a major disruption in county operations or services caused by the unforeseen and sudden significant decrease or elimination of funding from the United States government or Legislat…

17-63-501. Encumbrance system -- Purchasing agent -- Purchases or encumbrances by purchasing agent. (1) Each county shall use an encumbrance system or other budgetary controls to ensure that no expenditure is made for any item of an appropriation unless there is a sufficient unen…

17-63-502. Expenditure limitation. (1) No county officer or county employee may make any expenditure or encumbrance in excess of the total appropriation for any department. (2) Any obligation that is contracted by a county officer or county employee in excess of the total departm…

17-63-503. Warrants -- Payment -- Registration -- Duty of auditor. (1) Warrants drawn by order of the county executive on the county treasurer for current expenses during each year shall specify: the liability for which the warrant is drawn; when the liability accrued; and the fu…

17-63-504. Costs between counties on removal of criminal actions. When a criminal action is removed before trial, the costs accruing upon the removal shall be a charge against the county in which the indictment or information was found or filed.

17-63-505. Costs between counties from change of venue in civil cases. (1) Except as provided in Subsection, in a civil case where change of venue is granted from one county to another, the costs and expenses connected with the proceedings shall be refunded by the county in which…

17-63-506. County legislative body may adopt Utah Procurement Code -- Retention of records. (1) A county legislative body may adopt any or all of the provisions of, or the rules made under the authority of Utah Procurement Code, as described in Section. Title 63G, Chapter 6a, Uta…

17-63-601. Financial administration ordinance -- Purposes. (1) The county legislative body, after consultation with the county finance officer, may adopt a financial administration ordinance authorizing the county finance officer, county executive, county manager, or, in the case…

17-63-602. Finance officer to present finance statements. (1) The finance officer shall present to the governing body the following financial statements prepared in the manner prescribed by the uniform system of budgeting, accounting, and reporting: a summary of cash receipts and…

17-63-603. Finance officer -- Annual financial statement -- Contents. (1) The finance officer of each county, within 180 days after the close of each fiscal period, or, for a county that has adopted a fiscal period that is a biennial period, within 180 days after both the midpoin…

17-63-604. Presentation of annual report by independent auditor -- Notice that audit complete. (1) The annual report required by Sectionmay be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financia…