United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-111

Source excerpt

appropriationappropriationsbudget administrationbudget adoptionbudget preparationbudget requestsbudget submissionbudgetary planningbudgetingcapital projectscity administrationexpenditure estimatesexpenditure estimationfinancial policyfiscal administrationfiscal periodfiscal planningmunicipal budgetingmunicipal financemunicipal governancemunicipal hearingsproperty tax levyproperty tax revenue allocationpublic budgetingpublic financepublic hearingrevenuerevenue estimationtax levy calculation

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body. On or before the first regularly scheduled meeting of the governing body in the last May of the current period, the”

Use this record to locate individual provisions, understand the instrument’s recorded structure, and move from a research summary to the exact source text.

How the instrument operates

01
Start with the recorded version

Legal dates not recorded. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body.

Section 10-6-111

Subsection 10-6-111(1)(c)(i)(A)

on the basis of demonstrated need, the expenditures for the budget period, after: hearing each department head; and reviewing the budget requests and estimates of the department heads; and

Section 10-6-111(1)(c)(i)(A)

Subsection 10-6-111(2)

Section 10-6-111(2)

Subsection 10-6-111(3)

A governing body must review, consider, and tentatively adopt each tentative budget at a regular or special public hearing, and it may amend or revise the tentative budget before the hearing in Section 10-6-114.

Section 10-6-111(3)

Subsection 10-6-111(4)(b)

The governing body must substantially comply with the rest of this chapter.

Section 10-6-111(4)(b)

Source and current-law status

In force source record

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

In force

This source records the instrument as in force. Confirm subsequent amendments, commencement notices, and judicial treatment before relying on it.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 39 of 39 provisions

Provision 35Amendment 4

§ 10-6-111Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body.Amendment

Source excerpt

Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body. On or before the first regularly scheduled meeting of the governing body in the last May of the current period, the budget officer shall, in accordance with Subsection (1)(b) , prepare for the ensuing fiscal period, and file with the governing body, a tentative budget for each fund for which a budget is required. The tentative budget of each fund shall set forth in tabular form: the actual revenues and expenditures in the last completed fiscal period; the estimated total revenues and expenditures for the current fiscal period; the budget officer's estimates of revenues and expenditures for the budget period, computed as provided in Subsection (1)(c) ; and if the governing body elects, the actual performance experience to the extent established by Section 10-6-154 and available in work units, unit costs, man hours, or man years for each budgeted fund on an actual basis for the last completed fiscal period, and estimated for the current fiscal period and for the ensuing budget period. In making estimates of revenues and expenditures under Subsection (1)(b)(iii) , the budget officer shall estimate: on the basis of demonstrated need, the expenditures for the budget period, after: hearing each department head; and reviewing the budget requests and estimates of the department heads; and the amount of revenue available to serve the needs of each fund; the portion of revenue to be derived from all sources other than general property taxes; and the portion of revenue that shall be derived from general property taxes. The budget officer may revise any department's estimate under Subsection (1)(c)(i)(A)(II) that the officer considers advisable for the purpose of presenting the budget to the governing body. From the estimate made under Subsection (1)(c)(i)(B)(III) , the budget officer shall compute and disclose in the budget the lowest rate of property tax levy that will raise the required amount of revenue, calculating the levy upon the latest taxable value. Each tentative budget, when filed by the budget officer with the governing body, shall contain the estimates of expenditures submitted by department heads, together with specific work programs and such other supporting data as this chapter requires or the governing body may request. Each city of the first or second class shall, and a city of the third, fourth, or fifth class may, submit a supplementary estimate of all capital projects which each department head believes should be undertaken within the next three succeeding years. Each tentative budget submitted by the budget officer to the governing body shall be accompanied by a budget message that: explains the budget; contains an outline of the proposed financial policies of the city for the budget period; describes the important features of the budgetary plan; provides the reasons for salient changes from the previous fiscal period in appropriation and revenue items; and explains any major changes in financial policy. Subject to Subsection (3)(b) , a governing body in any regular public hearing or special public hearing: shall review, consider, and tentatively adopt each tentative budget; and may, before the public hearing described in Section 10-6-114 , amend or revise each tentative budget. A governing body may not reduce an appropriation required for debt retirement and interest or reduction of any existing deficits in accordance with Section 10-6-117 , or otherwise required by law or ordinance, below the required minimums. If the municipality is acting in accordance with Section 10-2a-218 , the tentative budget shall: be submitted to the governing body-elect as soon as practicable; and cover each fund for which a budget is required from the date of incorporation to the end of the fiscal year. The governing body shall substantially comply with all other provisions of this chapter, and the budget shall be passed upon incorporation.

Section 10-6-111Verify source

§ 10-6-111(1)Subsection 10-6-111(1)Provision

Source excerpt

The budget officer must prepare and file a tentative budget for each required fund by the first regularly scheduled meeting of the governing body in the last May of the current period.

On or before the first regularly scheduled meeting of the governing body in the last May of the current period, the budget officer shall, in accordance with Subsection (1)(b) , prepare for the ensuing fiscal period, and file with the governing body, a tentative budget for each fund for which a budget is required. The tentative budget of each fund shall set forth in tabular form: the actual revenues and expenditures in the last completed fiscal period; the estimated total revenues and expenditures for the current fiscal period; the budget officer's estimates of revenues and expenditures for the budget period, computed as provided in Subsection (1)(c) ; and if the governing body elects, the actual performance experience to the extent established by Section 10-6-154 and available in work units, unit costs, man hours, or man years for each budgeted fund on an actual basis for the last completed fiscal period, and estimated for the current fiscal period and for the ensuing budget period. In making estimates of revenues and expenditures under Subsection (1)(b)(iii) , the budget officer shall estimate: on the basis of demonstrated need, the expenditures for the budget period, after: hearing each department head; and reviewing the budget requests and estimates of the department heads; and the amount of revenue available to serve the needs of each fund; the portion of revenue to be derived from all sources other than general property taxes; and the portion of revenue that shall be derived from general property taxes. The budget officer may revise any department's estimate under Subsection (1)(c)(i)(A)(II) that the officer considers advisable for the purpose of presenting the budget to the governing body. From the estimate made under Subsection (1)(c)(i)(B)(III) , the budget officer shall compute and disclose in the budget the lowest rate of property tax levy that will raise the required amount of revenue, calculating the levy upon the latest taxable value.

Section 10-6-111(1)Verify source

§ 10-6-111(1)(a)Subsection 10-6-111(1)(a)Provision

Source excerpt

The budget officer must prepare and file a tentative budget for each required fund with the governing body by the first regularly scheduled meeting in the last May of the current period.

Section 10-6-111(1)(a)Verify source

§ 10-6-111(1)(b)Subsection 10-6-111(1)(b)Provision

Source excerpt

The tentative budget of each fund shall set forth in tabular form: the actual revenues and expenditures in the last completed fiscal period; the estimated total revenues and expenditures for the current fiscal period; the budget officer's estimates of revenues and expenditures for the budget period, computed as provided in Subsection (1)(c) ; and if the governing body elects, the actual performance experience to the extent established by Section 10-6-154 and available in work units, unit costs, man hours, or man years for each budgeted fund on an actual basis for the last completed fiscal period, and estimated for the current fiscal period and for the ensuing budget period.

Section 10-6-111(1)(b)Verify source

§ 10-6-111(1)(b)(i)Subsection 10-6-111(1)(b)(i)Provision

Source excerpt

the actual revenues and expenditures in the last completed fiscal period;

Section 10-6-111(1)(b)(i)Verify source

§ 10-6-111(1)(b)(ii)Subsection 10-6-111(1)(b)(ii)Provision

Source excerpt

the estimated total revenues and expenditures for the current fiscal period;

Section 10-6-111(1)(b)(ii)Verify source

§ 10-6-111(1)(b)(iii)Subsection 10-6-111(1)(b)(iii)Provision

Source excerpt

the budget officer's estimates of revenues and expenditures for the budget period, computed as provided in Subsection (1)(c) ; and

Section 10-6-111(1)(b)(iii)Verify source

§ 10-6-111(1)(b)(iv)Subsection 10-6-111(1)(b)(iv)Provision

Source excerpt

if the governing body elects, the actual performance experience to the extent established by Section 10-6-154 and available in work units, unit costs, man hours, or man years for each budgeted fund on an actual basis for the last completed

Section 10-6-111(1)(b)(iv)Verify source

§ 10-6-111(1)(c)Subsection 10-6-111(1)(c)Provision

Source excerpt

The budget officer must estimate budgeted expenditures and several revenue amounts, may revise a department’s estimate, and must compute and disclose the lowest property tax levy rate needed to raise required revenue.

In making estimates of revenues and expenditures under Subsection (1)(b)(iii) , the budget officer shall estimate: on the basis of demonstrated need, the expenditures for the budget period, after: hearing each department head; and reviewing the budget requests and estimates of the department heads; and the amount of revenue available to serve the needs of each fund; the portion of revenue to be derived from all sources other than general property taxes; and the portion of revenue that shall be derived from general property taxes. The budget officer may revise any department's estimate under Subsection (1)(c)(i)(A)(II) that the officer considers advisable for the purpose of presenting the budget to the governing body. From the estimate made under Subsection (1)(c)(i)(B)(III) , the budget officer shall compute and disclose in the budget the lowest rate of property tax levy that will raise the required amount of revenue, calculating the levy upon the latest taxable value.

Section 10-6-111(1)(c)Verify source

§ 10-6-111(1)(c)(i)Subsection 10-6-111(1)(c)(i)Provision

Source excerpt

The budget officer must estimate expenditures for the budget period based on demonstrated need, after hearing each department head and reviewing department budget requests and estimates.

Section 10-6-111(1)(c)(i)Verify source

§ 10-6-111(1)(c)(i)(A)Subsection 10-6-111(1)(c)(i)(A)Provision

Source excerpt

on the basis of demonstrated need, the expenditures for the budget period, after: hearing each department head; and reviewing the budget requests and estimates of the department heads; and

Section 10-6-111(1)(c)(i)(A)Verify source

§ 10-6-111(1)(c)(i)(A)(I)Subsection 10-6-111(1)(c)(i)(A)(I)Provision

Source excerpt

hearing each department head; and

Section 10-6-111(1)(c)(i)(A)(I)Verify source

§ 10-6-111(1)(c)(i)(A)(II)Subsection 10-6-111(1)(c)(i)(A)(II)Provision

Source excerpt

reviewing the budget requests and estimates of the department heads; and

Section 10-6-111(1)(c)(i)(A)(II)Verify source

§ 10-6-111(1)(c)(i)(B)Subsection 10-6-111(1)(c)(i)(B)Provision

Source excerpt

the amount of revenue available to serve the needs of each fund; the portion of revenue to be derived from all sources other than general property taxes; and the portion of revenue that shall be derived from general property taxes.

Section 10-6-111(1)(c)(i)(B)Verify source

§ 10-6-111(1)(c)(i)(B)(I)Subsection 10-6-111(1)(c)(i)(B)(I)Provision

Source excerpt

the amount of revenue available to serve the needs of each fund;

Section 10-6-111(1)(c)(i)(B)(I)Verify source

§ 10-6-111(1)(c)(i)(B)(II)Subsection 10-6-111(1)(c)(i)(B)(II)Provision

Source excerpt

the portion of revenue to be derived from all sources other than general property taxes; and

Section 10-6-111(1)(c)(i)(B)(II)Verify source

§ 10-6-111(1)(c)(i)(B)(III)Subsection 10-6-111(1)(c)(i)(B)(III)Provision

Source excerpt

the portion of revenue that shall be derived from general property taxes.

Section 10-6-111(1)(c)(i)(B)(III)Verify source

§ 10-6-111(1)(c)(ii)Subsection 10-6-111(1)(c)(ii)Provision

Source excerpt

The budget officer may revise a department’s estimate if the officer considers it advisable for presenting the budget to the governing body.

The budget officer may revise any department's estimate under Subsection (1)(c)(i)(A)(II) that the officer considers advisable for the purpose of presenting the budget to the governing body.

Section 10-6-111(1)(c)(ii)Verify source

§ 10-6-111(1)(c)(iii)Subsection 10-6-111(1)(c)(iii)Provision

Source excerpt

The budget officer must compute and disclose in the budget the lowest property tax levy rate that will raise the required revenue, using the latest taxable value.

From the estimate made under Subsection (1)(c)(i)(B)(III) , the budget officer shall compute and disclose in the budget the lowest rate of property tax levy that will raise the required amount of revenue, calculating the levy upon the latest taxable value.

Section 10-6-111(1)(c)(iii)Verify source

§ 10-6-111(2)Subsection 10-6-111(2)Provision

Source excerpt

Each tentative budget, when filed by the budget officer with the governing body, shall contain the estimates of expenditures submitted by department heads, together with specific work programs and such other supporting data as this chapter requires or the governing body may request. Each city of the first or second class shall, and a city of the third, fourth, or fifth class may, submit a supplementary estimate of all capital projects which each department head believes should be undertaken within the next three succeeding years. Each tentative budget submitted by the budget officer to the governing body shall be accompanied by a budget message that: explains the budget; contains an outline of the proposed financial policies of the city for the budget period; describes the important features of the budgetary plan; provides the reasons for salient changes from the previous fiscal period in appropriation and revenue items; and explains any major changes in financial policy.

Section 10-6-111(2)Verify source

§ 10-6-111(2)(a)Subsection 10-6-111(2)(a)Provision

Source excerpt

When a tentative budget is filed with the governing body, it must include department heads’ expenditure estimates, specific work programs, and other required or requested supporting data. First- and second-class cities must submit a supplementary estimate of capital projects; third-, fourth-, and fifth-class cities may do so.

Section 10-6-111(2)(a)Verify source

§ 10-6-111(2)(a)(i)Subsection 10-6-111(2)(a)(i)Provision

Source excerpt

When the budget officer files a tentative budget with the governing body, it must include department heads’ expenditure estimates, specific work programs, and other supporting data required by this chapter or requested by the governing body.

Section 10-6-111(2)(a)(i)Verify source

§ 10-6-111(2)(a)(ii)Subsection 10-6-111(2)(a)(ii)Provision

Source excerpt

First- and second-class cities must submit a supplementary estimate of capital projects, while third-, fourth-, and fifth-class cities may do so.

Each city of the first or second class shall, and a city of the third, fourth, or fifth class may, submit a supplementary estimate of all capital projects which each department head believes should be undertaken within the next three succeeding years.

Section 10-6-111(2)(a)(ii)Verify source

§ 10-6-111(2)(b)Subsection 10-6-111(2)(b)Provision

Source excerpt

Each tentative budget submitted by the budget officer to the governing body shall be accompanied by a budget message that: explains the budget; contains an outline of the proposed financial policies of the city for the budget period; describes the important features of the budgetary plan; provides the reasons for salient changes from the previous fiscal period in appropriation and revenue items; and explains any major changes in financial policy.

Section 10-6-111(2)(b)Verify source

§ 10-6-111(2)(b)(i)Subsection 10-6-111(2)(b)(i)Provision

Source excerpt

explains the budget;

Section 10-6-111(2)(b)(i)Verify source

§ 10-6-111(2)(b)(ii)Subsection 10-6-111(2)(b)(ii)Provision

Source excerpt

contains an outline of the proposed financial policies of the city for the budget period;

Section 10-6-111(2)(b)(ii)Verify source

§ 10-6-111(2)(b)(iii)Subsection 10-6-111(2)(b)(iii)Provision

Source excerpt

describes the important features of the budgetary plan;

Section 10-6-111(2)(b)(iii)Verify source

§ 10-6-111(2)(b)(iv)Subsection 10-6-111(2)(b)(iv)Provision

Source excerpt

provides the reasons for salient changes from the previous fiscal period in appropriation and revenue items; and

Section 10-6-111(2)(b)(iv)Verify source

§ 10-6-111(2)(b)(v)Subsection 10-6-111(2)(b)(v)Provision

Source excerpt

explains any major changes in financial policy.

Section 10-6-111(2)(b)(v)Verify source

§ 10-6-111(3)Subsection 10-6-111(3)Amendment

Source excerpt

Subject to Subsection (3)(b) , a governing body in any regular public hearing or special public hearing: shall review, consider, and tentatively adopt each tentative budget; and may, before the public hearing described in Section 10-6-114 , amend or revise each tentative budget. A governing body may not reduce an appropriation required for debt retirement and interest or reduction of any existing deficits in accordance with Section 10-6-117 , or otherwise required by law or ordinance, below the required minimums.

Section 10-6-111(3)Verify source

§ 10-6-111(3)(a)Subsection 10-6-111(3)(a)Amendment

Source excerpt

A governing body must review, consider, and tentatively adopt each tentative budget at a regular or special public hearing, subject to Subsection (3)(b).

Section 10-6-111(3)(a)Verify source

§ 10-6-111(3)(a)(i)Subsection 10-6-111(3)(a)(i)Provision

Source excerpt

An office-holder must review, consider, and tentatively adopt each tentative budget.

shall review, consider, and tentatively adopt each tentative budget; and

Section 10-6-111(3)(a)(i)Verify source

§ 10-6-111(3)(a)(ii)Subsection 10-6-111(3)(a)(ii)Amendment

Source excerpt

Before the public hearing in Section 10-6-114, a person may amend or revise each tentative budget.

may, before the public hearing described in Section 10-6-114 , amend or revise each tentative budget.

Section 10-6-111(3)(a)(ii)Verify source

§ 10-6-111(3)(b)Subsection 10-6-111(3)(b)Provision

Source excerpt

A governing body may not reduce certain appropriations below the required minimums.

A governing body may not reduce an appropriation required for debt retirement and interest or reduction of any existing deficits in accordance with Section 10-6-117 , or otherwise required by law or ordinance, below the required minimums.

Section 10-6-111(3)(b)Verify source

§ 10-6-111(4)Subsection 10-6-111(4)Provision

Source excerpt

If the municipality is acting under Section 10-2a-218, it must submit the tentative budget to the governing body-elect as soon as practicable and cover each required fund through the end of the fiscal year. The governing body must substantially comply with the rest of the chapter, and the budget must be passed upon incorporation.

If the municipality is acting in accordance with Section 10-2a-218 , the tentative budget shall: be submitted to the governing body-elect as soon as practicable; and cover each fund for which a budget is required from the date of incorporation to the end of the fiscal year. The governing body shall substantially comply with all other provisions of this chapter, and the budget shall be passed upon incorporation.

Section 10-6-111(4)Verify source

§ 10-6-111(4)(a)Subsection 10-6-111(4)(a)Provision

Source excerpt

If the municipality follows Section 10-2a-218, the tentative budget must be submitted to the governing body-elect as soon as practicable and must cover every required fund through the end of the fiscal year.

Section 10-6-111(4)(a)Verify source

§ 10-6-111(4)(a)(i)Subsection 10-6-111(4)(a)(i)Provision

Source excerpt

Something must be submitted to the governing body-elect as soon as practicable.

be submitted to the governing body-elect as soon as practicable; and

Section 10-6-111(4)(a)(i)Verify source

§ 10-6-111(4)(a)(ii)Subsection 10-6-111(4)(a)(ii)Provision

Source excerpt

Each required fund must be covered from incorporation until the end of the fiscal year.

cover each fund for which a budget is required from the date of incorporation to the end of the fiscal year.

Section 10-6-111(4)(a)(ii)Verify source

§ 10-6-111(4)(b)Subsection 10-6-111(4)(b)Provision

Source excerpt

The governing body must substantially comply with the rest of this chapter.

The governing body shall substantially comply with all other provisions of this chapter, and the budget shall be passed upon incorporation.

Section 10-6-111(4)(b)Verify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

Undated version · currentEnglish · In force

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

Utah Code § 10-6-111

Purpose and legislative effect

How the instrument operates

Start with the recorded version

Locate the controlling provision

Read conditions and exceptions together

Verify currency and official wording

Research entry points

Source and current-law status

In force source record

Sections and provisions

Search within this statute

0 referenced instruments

No structured legislative relationships were detected

Recorded versions and source checkpoint

Ask AI about this statute