Utah Code Ann. § 17D-1-104
(1) For purposes of this chapter:
(a) the owner of real property is:
(b) the value of private real property is determined according to the last assessment before the filing of the petition or protest, as determined by:
(i)
(2) For purposes of each provision of this chapter that requires the owners of private real property covering a percentage of the total private land area within the applicable area to sign a petition or protest:
(a) a parcel of real property may not be included in the calculation of the required percentage unless the petition or protest is signed by:
(b) the signature of a person signing a petition or protest in a representative capacity on behalf of an owner is invalid unless:
Amended by Chapter 92, 2009 General Session