Utah Code Ann. § 4-31-102 – Dead domestic animals -- Duty of owner to bury or otherwise dispose of them -- Liability for costs.

(1) An owner or other person responsible for a domestic animal that dies shall bury or dispose of the animal within two business days after the day on which the owner or other person responsible for the animal becomes aware that the animal is dead.
(2) If the owner or other person responsible for the dead animal cannot be found, the county, city, or town within which the dead animal is found, shall, at the political subdivision's expense, bury the dead animal.
(3) A county, city, or town that incurs expense under this section is entitled to reimbursement from the owner of the dead animal.