There is hereby established a tax stability and trust fund from tax revenues pursuant to the tax stability and trust fund act. Said fund is subject to all limitations and restrictions imposed by Utah Code Annotated sections 51-7-1 through 51-7-24, as amended. In establishing the tax rate for the property tax levied by the county, the board of county commissioners may set the annual tax rate at a level not to exceed .0001 more than the county tax rate from the previous year which will permit the county to receive during the fiscal years revenues in excess of what may be required to provide for all other lawful purposes of the county. Any excess revenues so received are to be transferred from the county general fund into the county tax stability and trust fund. (1988 Code § 3.20.020; amd. 2005 Code)