Utah Code Title 10. Utah Municipal Code § 10-5-119. Special fund balance--Disposition when fund no longer required

(a) the appropriate debt service fund or other fund as required by the bond ordinance;  or

(b) to the fund balance account in the town general fund.

(3)(a)  If the town council proposes to transfer a balance held in a trust fund for a specific purpose, other than a cemetery perpetual care trust fund, because the trust fund's original purpose or restriction has ceased to exist, the town council shall hold a public hearing in accordance with Sections 10-5-108 and 10-5-109.

(b) In addition to the notice requirements of Section 10-5-108, the published notice shall invite original contributors who contributed to the fund to appear at the hearing.

(d) Any balance remaining, after refunds to eligible original contributors, shall be transferred to the fund balance account in the town general fund.

(4)(a) If the town council decides, in accordance with applicable laws and ordinances, that the need for continued maintenance of its cemetery perpetual care trust fund no longer exists, the council may, subject to Subsection (4)(b), transfer the balance in the cemetery perpetual care trust fund to the capital improvements fund.

(b) The balance transferred from the cemetery perpetual care trust fund to the capital improvements fund shall be used for cemetery purposes only, including land, buildings, or major improvements.