Revenue and Taxation
Property Tax Act
Section 923
Expenditures of money prior to adoption of budget or tax rate.
     59-2-923.   Expenditures of money prior to adoption of budget or tax rate.
     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.

Amended by Chapter 204, 2009 General Session
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