Utah Code Ann. § 17B-1-203
(1) The process to create a special district may be initiated by:
(a) unless the proposed special district is a special district to acquire or assess a groundwater right under Section 17B-1-202, and subject to Section 17B-1-204, a petition signed by the owners of private real property that:
(b) subject to Section 17B-1-204, a petition that:
(c) if the proposed special district is a special district to acquire or assess a groundwater right under Section 17B-1-202, and subject to Section 17B-1-204, a petition signed by the owners of groundwater rights that:
(e) a resolution proposing the creation of a special district, adopted by the board of trustees of an existing special district whose boundaries completely encompass the proposed special district, if:
(2)
(a) Each resolution under Subsection (1)(d) or (e) shall:
(viii) for a proposed basic special district:
(x) for a proposed service area that is entirely within the unincorporated area of a single county, state whether the initial board of trustees will be: