Utah § 51-4-2 - Deposits by political subdivisions.
Full text of Utah Utah Code § 51-4-2 — Deposits by political subdivisions., with citation guidance and answers to common questions.
§ 51-4-2. Deposits by political subdivisions.
Effective 3/12/2025 51-4-2.
Deposits by political subdivisions.
(1)
As used in this section:
(a)
"Officer" means each:
(i)
county treasurer, county auditor, county assessor, county clerk, clerk of the district court, city treasurer, city clerk, justice court judge; and
(ii)
other officer of a political subdivision.
(b)
"Political subdivision" means a county, city, town, school district, special district, and special service district.
(2)
(a)
Each officer shall deposit all public funds daily, if practicable, but no later than once every three banking days.
(b)
Each officer shall deposit all public funds only in qualified depositories unless the public funds need to be deposited in a bank outside Utah in order to provide for:
(i)
payment of maturing bonds or other evidences of indebtedness; or
(ii)
payment of the interest on bonds or other evidences of indebtedness.
(3)
(a)
(i)
Each officer shall require all checks to be made payable to the office of the officer receiving funds or to the political subdivision's treasurer.
(ii)
An officer may not accept a check unless it is made payable to the office of the officer receiving funds or to the political subdivision's treasurer.
(b)
Each officer shall deposit all money the officer collects into an account controlled by the political subdivision's treasurer.
(4)
(a)
Except as provided in Subsection (4)(b) and unless a shorter time for depositing funds is otherwise required by law, each political subdivision that has collected funds that are due to the state or to another political subdivision of the state shall, on or before the tenth day of each month, pay all of those funds that were receipted during the last month:
(i)
to a qualified depository for the credit of the appropriate public treasurer; or
(ii)
to the appropriate public treasurer.
(b)
Property tax collections, or privilege tax collections directed by statute to be treated as property tax collections, shall be apportioned and paid according to Section 59-2-1365.
Section 51-4-2 ("Deposits by political subdivisions.") 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 § 51-4-2?
A common citation format is "Utah Code § 51-4-2" (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 § 51-4-2 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.
