59-1-211. Uniform system of accounts.
(1) The commission shall establish a uniform system of accounts and when established it
shall be followed by all taxing entities within the state.
(2) The commission may make rules directly relating to the administration of a uniform
system of accounts and shall periodically publish these rules and distribute them to all taxing
entities.
(3) The commission shall certify a list of all taxing entities that do not comply with the
laws and rules pertaining to uniform accounts to the county attorney of the county in which the
entity is located. The county attorney shall immediately notify the official or officials charged by
law with complying with them. If the official or officials fail to so comply within 60 days after
receipt of the notice, the county attorney shall commence proceedings in district court in
mandamus to require performance.
Amended by Chapter 3, 1988 General Session
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Last revised: Thursday, May 28, 2009