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U.S. State Codes
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Utah
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Title 17 - Counties
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Chapter 36 - Uniform Fiscal...
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Section 48 - Reserve fund for capital improveme...
Section 48 - Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.
UT Code § 17-36-48 (2019) (N/A)
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Section 47 - Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.
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Section 49 - Reserve fund for capital improvements -- Investment -- Interest and income.