7-6-2230. County land information account -- creation -- purposes -- uses. (1) The governing board of each county shall establish a county land information account.

(2) The governing body of each county is responsible for deposits to and expenditures from the account.

(3) Subject to the provisions of subsection (4), a county may use the funds in the county land information account:

(a) for local geographic information system projects to meet the local operations needs of the county or a municipality within the county;

(b) for local land information data collection, maintenance, and dissemination projects;

(c) for intergovernmental or interagency geographic information system and land information data collection, maintenance, or dissemination projects with any other county, city, state, federal, or Indian tribal agency; or

(d) as matching funds for other state, federal, private, or other fund sources to accomplish the purposes of this section.

(4) (a) Except as provided in subsection (4)(b), use of funds in the county land information accounts must comply with applicable, existing state standards for the geographic information system and land information.

(b) A county may, upon approval of the county governing board, use funds in the county land information account for projects that collect, maintain, disseminate, or otherwise use the geographic information system or land information for which state standards do not exist.

(5) Funds deposited to and expended from the county land information account are subject to audit pursuant to Title 2, chapter 7, part 5.