Utah Code Title 59. Revenue and Taxation § 59-2-1365. Payment to taxing entities by county treasurer--Investment of proceeds--Transfer and receipt of money between taxing entities

(a) all money that the county treasurer received during the preceding month that is due to the entity;  and

(b) each entity's proportionate share of money the county treasurer received during the preceding month for:

(a) adopt an appropriate procedure to account for the transfer and receipt of money between taxing entities and tax notice charge entities;

(b) make a final annual settlement on March 31 with each taxing entity and tax notice charge entity, including providing the entity a written statement for the most recent calendar year of the amount of:

(c) invest the money it receives under Subsection (1);  and

(d) pay annually to each taxing entity and tax notice charge entity in the county the interest earned on the invested money under Subsection (2)(c):

(a) negotiate with a taxing entity or tax notice charge entity a procedure other than the procedure provided in Subsection (2)(a) to account for the transfer and receipt of money between the county and the taxing entity or tax notice charge entity;  and

(b) establish a date other than the tenth day of each month for the county treasurer to make payments required under Subsection (1).