Utah Code § 11-1-102

Auditors may rely on certain facts
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(1) As used in this section, "finance officer" means the same as that term is defined in Section
17-66-101.
(2) Whenever a county legislative body, board of city commissioners, city council, or board of
education of any such county, city, or school district finds or declares that any appropriation
or expenditure for which a warrant or warrants are to be issued was or is for interest upon the
bonded debt, for salaries, or for the current expenses of such county, city, or school district,
the finding or declaration shall conclusively protect the county finance officer, city auditor, or
clerk of the board of education of any such county, city, or school district, as to such facts, in
certifying any warrant or warrants therefor to be within the lawful debt limit of such county, city,
or school district.
Renumbered and Amended by Chapter 210, 2026 General Session

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