Utah Code Ann. § 17B-2a-903
(1) In addition to the powers conferred on a service area under Section 17B-1-103, a service area:
(2) A service area that provides law enforcement service may not levy a property tax or increase its certified tax rate, as defined in Section 59-2-924, without the prior approval of:
(a)
(b)
Amended by Chapter 15, 2023 General Session