Utah Code § 10-5-108
§ 10-5-108. Budget hearing -- Notice -- Adjustments.
(1) Prior to the adoption of the final budget or an amendment to a budget, a town council shall hold a public hearing to receive public comment. (2) The town council shall provide notice of the place, purpose, and time of the public hearing by providing notice for the town, as a class A notice under Section 63G-30-102, for at least seven days before the hearing. (3) After the hearing, the town council, subject to Section 10-5-110, may adjust expenditures and revenues in conformity with this chapter.