Utah Code Ann. § 11-14-202
(1) The governing body shall ensure that notice of the election is provided:
(2) When the debt service on the bonds to be issued will increase the property tax imposed upon the average value of a residence by an amount that is greater than or equal to $15 per year, the governing body shall prepare and mail either a voter information pamphlet or a notification described in Subsection (6):
(3) The notice and voter information pamphlet required by this section shall include:
(4) The voter information pamphlet required by this section shall include:
(b) an explanation of the property tax impact, if any, of the issuance of the bonds, which may be based on information the governing body determines to be useful, including:
(6)
(b) The notice described in Subsection (6)(a) shall include: