Utah Code § 10-7-33: Delinquent taxes -- Installment payments -- Election and waiver.

(1) It shall be competent for the governing body, upon the written application of any company owning any such railway, to provide that such special taxes shall become delinquent and be payable in installments as in case of taxes levied upon abutting real estate as herein provided, but such application shall be taken and deemed a waiver of any and all objections to such taxes and the validity thereof.

(2) Such application shall be made at or before the final levy of such taxes.