Utah Code § 59-2-1605

Accounting records for levies -- Records -- Report to Legislature, commission --
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Budget to Division of Finance.
(1) Each county shall separately budget and account for the use of any money the county receives
or spends from a levy the county imposes in accordance with Section 59-2-1602.
(2) The program manager shall separately budget and account for the use of any revenue received
from the fund.
(3) On or before October 1 of each year, the program manager shall submit an electronic report to
the Revenue and Taxation Interim Committee and the commission that contains:
(a) a financial report that includes:
(i) the amount of revenue allocated to the program manager for the current calendar year; and
(ii) a summary of the uses of the revenue during the current calendar year; and
(b) a status report on:
(i) the development, enhancement, and implementation of the statewide property tax system
and the statewide web portals described in Section 59-2-1606; and
(ii) achievement of the performance metrics described in Section 59-2-1606.
(4) On or before December 31 of each year, the program manager shall submit a detailed budget
for the upcoming calendar year to the Division of Finance.
(5) For the calendar year that begins on January 1, 2026, the program manager shall submit a
detailed budget for the current year to the Division of Finance on May 6, 2026.

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