Utah § 17-63-201 - Fiscal period -- Annual or biennial.

Full text of Utah Utah Code § 17-63-201 — Fiscal period -- Annual or biennial., with citation guidance and answers to common questions.

§ 17-63-201. Fiscal period -- Annual or biennial.

Effective 11/6/2025
17-63-201.  Fiscal period -- Annual or biennial.
(1)Except as provided in Subsection (2), the fiscal period for each county is an annual period beginning on January 1 of each year and ending December 31 of the same calendar year.
(2)
(a)Notwithstanding Subsection (1), a county legislative body may, by ordinance, adopt for the county a fiscal period that is a biennial period beginning January 1 and ending December 31 of the following calendar year.
(b)Each legislative body adopting an ordinance under Subsection (2)(a) shall separately specify in the county budget the amount of ad valorem property tax the county intends to levy and collect during both the first half and the second half of the budget period.
(c)Each county 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 the county 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 county 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.


Renumbered and Amended by Chapter 13, 2025 Special Session 1

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

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Frequently Asked Questions About Utah § 17-63-201

What does Utah Code § 17-63-201 cover?

Section 17-63-201 ("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.

How do I cite Utah § 17-63-201?

A common citation format is "Utah Code § 17-63-201" (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 § 17-63-201 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.

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