Utah § 10-6-105 - Fiscal period -- Annual or biennial.

Full text of Utah Utah Code § 10-6-105 — Fiscal period -- Annual or biennial., with citation guidance and answers to common questions.

§ 10-6-105. Fiscal period -- Annual or biennial.

10-6-105.  Fiscal period -- Annual or biennial.
(1) Except as provided in Subsection (2), the fiscal period for each city shall be an annual period beginning July 1 of each year and ending June 30 of the following year.
(2)
(a) Notwithstanding Subsection (1), the legislative body of a city may, by ordinance, adopt for the city a fiscal period that is a biennial period beginning July 1 and ending June 30 of the second following calendar year.
(b) Each city adopting an ordinance under Subsection (2)(a) shall separately specify in its budget the amount of ad valorem property tax it intends to levy and collect during both the first half and the second half of the budget period.
(c) Each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall:
(i) comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and
(ii) allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget.
(d) The legislative body of each city that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the state auditor.


Amended by Chapter 300, 1999 General Session

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

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What does Utah Code § 10-6-105 cover?

Section 10-6-105 ("Fiscal period -- Annual or biennial.") 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.

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