{"data":{"id":"us-ut/utah-code-59-2-923","jurisdiction":"us-ut","citation":"Utah Code § 59-2-923","heading":"Expenditures of money prior to adoption of budget or tax rate.","body":"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:\n(1) tentative budget after adoption of the tentative budget; or\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-9 Levies"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S923.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"fe0c86d24fc363d48e460e706ce2b9c63f1044c0f2e0ffa4d8a74de397055dc7","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-922","next":"us-ut/utah-code-59-2-924"},"notice":"GroundRules: Original legal text. Not legal advice."}