Utah § 36a-601 - Accounting of impact fees.

Full text of Utah Utah Code § 36a-601 — Accounting of impact fees., with citation guidance and answers to common questions.

§ 36a-601. Accounting of impact fees.

Effective 5/9/2017
11-36a-601.  Accounting of impact fees.
     A local political subdivision that collects an impact fee shall:
(1) establish a separate interest bearing ledger account for each type of public facility for which an impact fee is collected;
(2) deposit a receipt for an impact fee in the appropriate ledger account established under Subsection (1);
(3) retain the interest earned on each fund or ledger account in the fund or ledger account;
(4) at the end of each fiscal year, prepare a report that:
(a) for each fund or ledger account, shows:
(i) the source and amount of all money collected, earned, and received by the fund or ledger account during the fiscal year; and
(ii) each expenditure from the fund or ledger account;
(b) accounts for all impact fee funds that the local political subdivision has on hand at the end of the fiscal year;
(c) identifies the impact fee funds described in Subsection (4)(b) by:
(i) the year in which the impact fee funds were received;
(ii) the project from which the impact fee funds were collected;
(iii) the project for which the impact fee funds are budgeted; and
(iv) the projected schedule for expenditure; and
(d) is:
(i) in a format developed by the state auditor;
(ii) certified by the local political subdivision's chief financial officer; and
(iii) transmitted to the state auditor within 180 days after the day on which the fiscal year ends.


Amended by Chapter 394, 2017 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 36a-601

What does Utah Code § 36a-601 cover?

Section 36a-601 ("Accounting of impact fees.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 36a-601?

A common citation format is "Utah Code § 36a-601" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 36a-601 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.