Terms Used In Utah Code > Title 10 > Chapter 1 > Part 1 - Short Title, Definitions, Repealer, and Scope of Code

• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Budget: means a plan of financial operations for a fiscal period which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them. See Utah Code 10-6-106
• Budget officer: means the city auditor in a city of the first and second class, the mayor or some person appointed by the mayor with the approval of the city council in a city of the third, fourth, or fifth class, the mayor in the council-mayor optional form of government, or the person designated by the charter in a charter city. See Utah Code 10-6-106
• Budget period: means the fiscal period for which a budget is prepared. See Utah Code 10-6-106
• City: means a municipality that is classified by population as a city of the first class, a city of the second class, a city of the third class, a city of the fourth class, or a city of the fifth class, under Section 10-2-301. See Utah Code 10-1-104
• City general fund: means the general fund used by a city. See Utah Code 10-6-106
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means any functional unit within a fund that carries on a specific activity, such as a fire or police department within a city general fund. See Utah Code 10-6-106
• Enterprise fund: means a fund as defined by the Governmental Accounting Standards Board that is used by a municipality to report an activity for which a fee is charged to users for goods or services. See Utah Code 10-6-106
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Financial officer: means the mayor in the council-mayor optional form of government or the city official as authorized by Section 10-6-158. See Utah Code 10-6-106
• Fiscal period: means the annual or biennial period for accounting for fiscal operations in each city. See Utah Code 10-6-106
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fund: is a s defined by generally accepted accounting principles as reflected in the Uniform Accounting Manual for Utah Cities. See Utah Code 10-6-106
• General fund: is a s defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor. See Utah Code 10-6-106
• Governing body: means a city council, or city commission, as the case may be, but the authority to make any appointment to any position created by this chapter is vested in the mayor in the council-mayor optional form of government. See Utah Code 10-6-106
• Governing body: means collectively the legislative body and the executive of any municipality. See Utah Code 10-1-104
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interfund loan: means a loan of cash from one fund to another, subject to future repayment. See Utah Code 10-6-106
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Municipal: means of or relating to a municipality. See Utah Code 10-1-104
• Municipality: means :
       (5)(a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;
       (5)(b) a town, as classified in Section 10-2-301; or
       (5)(c) a preliminary municipality incorporated under Chapter 2a, Part 5, Incorporation of a Preliminary Municipality. See Utah Code 10-1-104
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Public funds: means any money or payment collected or received by an officer or employee of the city acting in an official capacity and includes money or payment to the officer or employee for services or goods provided by the city, or the officer or employee while acting within the scope of employment or duty. See Utah Code 10-6-106
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Special fund: means any fund other than the city general fund. See Utah Code 10-6-106
• State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
• Statute: A law passed by a legislature.
• Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
• Unincorporated: means not within a municipality. See Utah Code 10-1-104
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Warrant: means an order drawn upon the city treasurer, in the absence of sufficient money in the city's depository, by an authorized officer of a city for the purpose of paying a specified amount out of the city treasury to the person named or to the bearer as money becomes available. See Utah Code 10-6-106
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5