{"data":{"id":"us-ut/utah-code-17-63-803","jurisdiction":"us-ut","citation":"Utah Code § 17-63-803","heading":"Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.","body":"(1) The legislative body of any county may establish and maintain, by ordinance, a cumulative reserve fund to be accumulated by levy for the purpose of financing the purchase of real property and the cost of planning, constructing or rehabilitating public buildings or other public works and capital improvements.\n(2)\n(a) Before a reserve fund under Subsection (1) may be established, the county legislative body shall designate by ordinance the specific purpose for which the fund is established.\n(b) Except as provided in Section 17-63-805, all funds in a reserve fund under Subsection (1) shall be expended for the designated purposes.","path":["Title 17 Counties","Chapter 17-63 Fiscal Authority and Processes","Part 17-63-8 Specified Services, Special Funds, Interfund Loans"],"source_url":"https://le.utah.gov/xcode/Title17/Chapter63/17-63-S803.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"651c9cbaf3abdc589111265d1e0e54abd1aa50c269ba2524aa4f0bf2a1e14df3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17-63-802","next":"us-ut/utah-code-17-63-804"},"notice":"GroundRules: Original legal text. Not legal advice."}