Utah Code § 17-63-306

Review of second year's budget for biennial budgets
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(1) In a county that has adopted a fiscal period that is a biennial period under Section 17-63-201,
the governing body shall, in a public hearing before December 31 of the first year of the
biennial period, review the individual budgets of the funds set forth in Sections 17-63-301 and

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