Utah Code Ann. § 11-42-203 – Protests.

(1) An owner of property that is proposed to be assessed within an assessment area may, within 60 days after the day of the hearing described in Subsection 11-42-204(1), file a written protest against:
1. (a) the designation of the assessment area;
2. (b) the inclusion of the owner's property in the proposed assessment area;
3. (c) the proposed improvements to be acquired or constructed; or
4. (d) any other aspect of the proposed designation of an assessment area.
(2) Each protest under Subsection (1)(a) shall describe or otherwise identify the property owned by the person filing the protest.
(3) An owner may withdraw a protest at any time before the expiration of the 60-day period described in Subsection (1) by filing a written withdrawal with the governing body.
(4) If the governing body intends to assess property within the proposed assessment area by type of improvement or by zone, the governing body shall, in determining whether adequate protests have been filed, aggregate the protests by the type of improvement or by zone.
(5) The failure of an owner of property within the proposed assessment area to file a timely written protest constitutes a waiver of any objection to:
1. (a) the designation of the assessment area;
2. (b) any improvement to be provided to property within the assessment area; and
3. (c) the inclusion of the owner's property within the assessment area.