59-1-211 - Uniform system of accounts. - Utah Statutes

59-1-211. Uniform system of accounts.
(1) The commission shall establish a uniform system of accounts and when established itshall be followed by all taxing entities within the state.
(2) The commission may make rules directly relating to the administration of a uniformsystem of accounts and shall periodically publish these rules and distribute them to all taxingentities.
(3) The commission shall certify a list of all taxing entities that do not comply with thelaws and rules pertaining to uniform accounts to the county attorney of the county in which theentity is located. The county attorney shall immediately notify the official or officials charged bylaw with complying with them. If the official or officials fail to so comply within 60 days afterreceipt of the notice, the county attorney shall commence proceedings in district court inmandamus to require performance.

Amended by Chapter 3, 1988 General Session