Utah Code § 17B-1-702

Special districts to submit budgets
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(1)
(a) Within 30 days after it is approved by the board, and at least 30 days before the board
adopts a final budget, the board of each special district with an annual budget of $50,000 or
more shall send a copy of its tentative budget and notice of the time and place for its budget
hearing to:
(i) each of its constituent entities that has in writing requested a copy; and
(ii) to each of its customer agencies that has in writing requested a copy.
(b) The special district shall include with the tentative budget a signature sheet that includes:
(i) language that the constituent entity or customer agency received the tentative budget and
has no objection to it; and
(ii) a place for the chairperson or other designee of the constituent entity or customer agency to
sign.
(2) Each constituent entity and each customer agency that receives the tentative budget shall
review the tentative budget submitted by the district and either:
(a) sign the signature sheet and return it to the district; or
(b) attend the budget hearing or other meeting scheduled by the district to discuss the objections
to the proposed budget.
(3)
(a) If any constituent entity or customer agency that received the tentative budget has not
returned the signature sheet to the special district within 15 calendar days after the tentative
budget was mailed, the special district shall send a written notice of the budget hearing to
each constituent entity or customer agency that did not return a signature sheet and invite
them to attend that hearing.
(b) If requested to do so by any constituent entity or customer agency, the special district
shall schedule a meeting to discuss the budget with the constituent entities and customer
agencies.
(c) At the budget hearing, the special district board shall:
(i) explain its budget and answer any questions about it;
(ii) specifically address any questions or objections raised by the constituent entity, customer
agency, or those attending the meeting; and
(iii) seek to resolve the objections.
(4) Nothing in this part prevents a special district board from approving or implementing a budget
over any or all constituent entity's or customer agency's protests, objections, or failure to
respond.

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