Utah Code § 17-78-503: Certain counties to establish funds or special service districts.

(1) Each county of the first, second, or third class that provides municipal-type services to unincorporated areas under this part shall:

(a) establish a special revenue fund, "Municipal Services Fund," and a capital projects fund, "Municipal Capital Projects Fund," or establish a special district or special service district to provide municipal services; and

(b) budget appropriations for municipal services and municipal capital projects from the funds described in Subsection (1)(a).

(2) The Municipal Services Fund is subject to the same budgetary requirements as the county general fund.

(3)

(a) Except as provided in Subsection (3)(b), the county may deposit revenue derived from any taxes otherwise authorized by law, income derived from the investment of money contained within the municipal services fund and the municipal capital projects fund, the appropriate portion of federal money, and fees collected into a municipal services fund and a municipal capital projects fund.

(b) The county may not deposit revenue derived from a fee, tax, or other source based upon a countywide assessment or from a countywide service or function into a municipal services fund or a municipal capital projects fund.

(4) The maximum accumulated unappropriated surplus in the municipal services fund, as determined before adoption of the tentative budget, may not exceed an amount equal to the total estimated revenues of the current fiscal period.