Utah Code § 9-7-504

Library board duties -- Library fund deposits
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(1) The library board of directors shall, with the approval of the county executive and in accordance
with county ordinances, policies, and procedures:
(a) be responsible for:
(i) the expenditure of the library fund;
(ii) the construction, lease, or sale of library buildings and land; and
(iii) the operation and care of the library; and
(b) purchase, lease, or sell land, and purchase, lease, construct, or sell buildings, for the benefit
of the library.
(2) The library board has those powers and duties as prescribed by county ordinance, including
establishing policies for collections and information resources that are consistent with state and
federal law.
(3)
(a) All tax money received for the library shall be deposited in the county treasury to the credit of
the library fund, and may not be used for any purpose except that of the county library.
(b) All money collected by the library shall be deposited to the credit of the library fund.

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