Utah Code Ann. § 13-43-206
(1) A request for an advisory opinion under Section 13-43-205 shall be:
(4) The Office of the Property Rights Ombudsman shall:
(6)
(7) All parties that are the subject of the request for advisory opinion shall:
(8) The neutral third party shall comply with the provisions of Section 78B-11-109, and shall promptly:
(c) issue a written advisory opinion within 15 business days after the appointment of the neutral third party under Subsection (6)(b), unless:
(10)
(12)
(a) Subject to Subsection (12)(d), if the same issue that is the subject of an advisory opinion is listed as a cause of action in litigation, and that cause of action is litigated on the same facts and circumstances and is resolved consistent with the advisory opinion:
(i) the substantially prevailing party on that cause of action:
(ii) in accordance with Subsection (12)(b), a government entity shall refund an impact fee held to be in violation of Title 11, Chapter 36a, Impact Fees Act, to the person who was in record title of the property on the day on which the impact fee for the property was paid if: