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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-105

Cities generally must use an annual fiscal year from July 1 to June 30, but a city legislative body may adopt a biennial fiscal period by ordinance.

Source excerpt

budgetingfiscal periodproperty taxpublic finance
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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“Cities generally must use an annual fiscal year from July 1 to June 30, but a city legislative body may adopt a biennial fiscal period by ordinance.”

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Fiscal period -- Annual or biennial.

Cities generally must use an annual fiscal year from July 1 to June 30, but a city legislative body may adopt a biennial fiscal period by ordinance.

Section 10-6-105

Subsection 10-6-105(2)

A city legislative body may adopt a biennial fiscal period by ordinance, and cities that do so must itemize property tax amounts, follow specified annual-period tax sections, allocate revenues and expenditures across the two years, and send the ordinance to…

Section 10-6-105(2)

Subsection 10-6-105(2)(b)

A city using an ordinance under Subsection (2)(a) must state in its budget the amount of ad valorem property tax it plans to levy and collect for both halves of the budget period.

Section 10-6-105(2)(b)

Subsection 10-6-105(2)(c)(i)

It must comply with Sections 59-2-912 through 59-2-926 as though it had an annual fiscal period.

Section 10-6-105(2)(c)(i)

Subsection 10-6-105(2)(d)

The legislative body of each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the

Section 10-6-105(2)(d)

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In force source record

Source record from le.utah.gov · Legal dates not recorded

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Showing 9 of 9 provisions

Provision 9
§ 10-6-105Fiscal period -- Annual or biennial.Provision

Source excerpt

Cities generally must use an annual fiscal year from July 1 to June 30, but a city legislative body may adopt a biennial fiscal period by ordinance.

Fiscal period -- Annual or biennial. Except as provided in Subsection (2) , the fiscal period for each city shall be an annual period beginning July 1 of each year and ending June 30 of the following year. Notwithstanding Subsection (1) , the legislative body of a city may, by ordinance, adopt for the city a fiscal period that is a biennial period beginning July 1 and ending June 30 of the second following calendar year. Each city adopting an ordinance under Subsection (2)(a) shall separately specify in its budget the amount of ad valorem property tax it intends to levy and collect during both the first half and the second half of the budget period. Each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall: comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget. The legislative body of each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the state auditor.
Section 10-6-105Verify source
§ 10-6-105(1)Subsection 10-6-105(1)Provision

Source excerpt

Each city must use an annual fiscal period running from July 1 to June 30, except as provided in Subsection (2).

Except as provided in Subsection (2) , the fiscal period for each city shall be an annual period beginning July 1 of each year and ending June 30 of the following year.
Section 10-6-105(1)Verify source
§ 10-6-105(2)Subsection 10-6-105(2)Provision

Source excerpt

A city legislative body may adopt a biennial fiscal period by ordinance, and cities that do so must itemize property tax amounts, follow specified annual-period tax sections, allocate revenues and expenditures across the two years, and send the ordinance to the state auditor within 10 days.

Notwithstanding Subsection (1) , the legislative body of a city may, by ordinance, adopt for the city a fiscal period that is a biennial period beginning July 1 and ending June 30 of the second following calendar year. Each city adopting an ordinance under Subsection (2)(a) shall separately specify in its budget the amount of ad valorem property tax it intends to levy and collect during both the first half and the second half of the budget period. Each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall: comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget. The legislative body of each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the state auditor.
Section 10-6-105(2)Verify source
§ 10-6-105(2)(a)Subsection 10-6-105(2)(a)Provision

Source excerpt

A city legislative body may adopt, by ordinance, a biennial fiscal period for the city.

Notwithstanding Subsection (1) , the legislative body of a city may, by ordinance, adopt for the city a fiscal period that is a biennial period beginning July 1 and ending June 30 of the second following calendar year.
Section 10-6-105(2)(a)Verify source
§ 10-6-105(2)(b)Subsection 10-6-105(2)(b)Provision

Source excerpt

A city using an ordinance under Subsection (2)(a) must state in its budget the amount of ad valorem property tax it plans to levy and collect for both halves of the budget period.

Each city adopting an ordinance under Subsection (2)(a) shall separately specify in its budget the amount of ad valorem property tax it intends to levy and collect during both the first half and the second half of the budget period.
Section 10-6-105(2)(b)Verify source
§ 10-6-105(2)(c)Subsection 10-6-105(2)(c)Provision

Source excerpt

Cities using a biennial fiscal period under Subsection (2)(a) must follow Sections 59-2-912 through 59-2-926 as if they used an annual fiscal period, and must allocate budgeted revenues and expenditures across the two annual periods.

Each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall: comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget.
Section 10-6-105(2)(c)Verify source
§ 10-6-105(2)(c)(i)Subsection 10-6-105(2)(c)(i)Provision

Source excerpt

It must comply with Sections 59-2-912 through 59-2-926 as though it had an annual fiscal period.

comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and
Section 10-6-105(2)(c)(i)Verify source
§ 10-6-105(2)(c)(ii)Subsection 10-6-105(2)(c)(ii)Provision

Source excerpt

Budgeted revenues and expenditures must be allocated to each of the two annual periods in the biennial budget.

allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget.
Section 10-6-105(2)(c)(ii)Verify source
§ 10-6-105(2)(d)Subsection 10-6-105(2)(d)Provision

Source excerpt

The legislative body of each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the

The legislative body of each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the state auditor.
Section 10-6-105(2)(d)Verify source

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