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

Except as provided in Subsection 59-2-924(8), 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

(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.