Utah Code 59-2-923. Expenditures of money prior to adoption of budget or tax rate

A taxing entity may, before the taxing entity adopts a final annual budget or a tax rate, expend money on the basis of the taxing entity’s:

(1) tentative budget after adoption of the tentative budget; or

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Governing body: means :
     (17)(a) for a county, city, or town, the legislative body of the county, city, or town;
     (17)(b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees;
     (17)(c) for a school district, the local board of education;
     (17)(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
          (17)(d)(i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
          (17)(d)(ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or
     (17)(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102
Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102

(2) prior year’s adopted final budget as amended, which shall be readopted by resolution at a meeting of the taxing entity’s governing body.