Utah Code § 17-63-805

Reserve fund for capital improvements -- Transfer to fund of unencumbered
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surplus -- Investment -- Interest and income -- Modification of use -- Special election.
(1) At any time after the creation of a reserve fund under Section 17-63-803, the county legislative
body may transfer to the fund any unencumbered surplus county funds remaining at the end of
a fiscal year.
(2) All money belonging to a reserve fund created under Section 17-63-803 shall be invested in
such securities as are legal for other funds of the county.
(3) The interest and income from the investments shall be a part of the fund.
(4) The legislative body of any county may submit the proposition of using funds in a reserve fund
established under Section 17-63-803 for projects other than originally specified to the electors
of the county at a special election if the projects are for the purposes set forth in Section
17-63-803.
(5) If a proposition under Subsection (4) is proposed, the county legislative body shall fix a time
and place for a special election on the proposition, to be held as provided by law.
Renumbered and Amended by Chapter 13, 2025 Special Session 1

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