Utah § 17-78-503 - Certain counties to establish funds or special service districts.

Full text of Utah Utah Code § 17-78-503 — Certain counties to establish funds or special service districts., with citation guidance and answers to common questions.

§ 17-78-503. Certain counties to establish funds or special service districts.

Effective 11/6/2025
17-78-503.  Certain counties to establish funds or special service districts.
(1)Each county of the first, second, or third class that provides municipal-type services to unincorporated areas under this part shall:
(a)establish a special revenue fund, "Municipal Services Fund," and a capital projects fund, "Municipal Capital Projects Fund," or establish a special district or special service district to provide municipal services; and
(b)budget appropriations for municipal services and municipal capital projects from the funds described in Subsection (1)(a).
(2)The Municipal Services Fund is subject to the same budgetary requirements as the county general fund.
(3)
(a)Except as provided in Subsection (3)(b), the county may deposit revenue derived from any taxes otherwise authorized by law, income derived from the investment of money contained within the municipal services fund and the municipal capital projects fund, the appropriate portion of federal money, and fees collected into a municipal services fund and a municipal capital projects fund.
(b)The county may not deposit revenue derived from a fee, tax, or other source based upon a countywide assessment or from a countywide service or function into a municipal services fund or a municipal capital projects fund.
(4)The maximum accumulated unappropriated surplus in the municipal services fund, as determined before adoption of the tentative budget, may not exceed an amount equal to the total estimated revenues of the current fiscal period.


Enacted by Chapter 14, 2025 Special Session 1

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

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Frequently Asked Questions About Utah § 17-78-503

What does Utah Code § 17-78-503 cover?

Section 17-78-503 ("Certain counties to establish funds or special service districts.") 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 § 17-78-503?

A common citation format is "Utah Code § 17-78-503" (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 § 17-78-503 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

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