Utah Code § 17-63-805: Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus -- Investment -- Interest and income -- Modification of use -- Special election.

(1) At any time after the creation of a reserve fund under Section 17-63-803, the county legislative body may transfer to the fund any unencumbered surplus county funds remaining at the end of a fiscal year.

(2) All money belonging to a reserve fund created under Section 17-63-803 shall be invested in such securities as are legal for other funds of the county.

(3) The interest and income from the investments shall be a part of the fund.

(4) The legislative body of any county may submit the proposition of using funds in a reserve fund established under Section 17-63-803 for projects other than originally specified to the electors of the county at a special election if the projects are for the purposes set forth in Section 17-63-803.

(5) If a proposition under Subsection (4) is proposed, the county legislative body shall fix a time and place for a special election on the proposition, to be held as provided by law.