Utah Code Title 17. Counties § 17-8-7. Declaration of drought emergency--Appropriation--Tax levy

(1) The county legislative body of each county may at any regular meeting or at a special meeting called for such purpose, declare that an emergency drought exists in said county;  and thereupon may appropriate from the money not otherwise appropriated in the county general fund such funds as shall be necessary for the gathering of information upon, and aiding in any program for increased precipitation within said county or in conjunction with any other county or counties, or that if there are not sufficient funds available in the county general fund for such purpose, the county legislative body may, during any such emergency so declared by them, assess, levy, and direct the county to collect annually to aid in any program of increased precipitation.

(2) The provisions of Chapter 19a, County Auditor, relating to budgeting do not apply to appropriations necessitated by such an emergency.