Utah Code § 16-4-201: Assessments.

(1) The shares of a nonprofit corporation are subject to assessment for any corporate purpose, except to the extent proscribed by the articles of incorporation.

(2) The shares of a profit corporation are subject to assessment if:

(a) those shares were subject to assessment before May 1, 2007; and

(b) the assessment is not proscribed by the corporation's articles of incorporation.