Utah Code § 16-4-205: Notice of assessment -- Form and contents.

When the board of directors levies an assessment, the secretary shall prepare a notice of assessment, including:

(1) the name of the corporation;

(2) the location of the corporation's principal place of business;

(3) the date of the meeting at which the board of directors adopted the order levying the assessment;

(4) a description of the class or classes of shares assessed, and the amount of assessment per share;

(5) the time, place, and manner of payment;

(6) the day on which payment is considered delinquent;

(7) if assessments are not levied on an equal basis, a statement that the equitable basis for the assessments is set forth in the order; and

(8) a general statement that the board of directors may elect various remedies to enforce payment, including the auctioning of shares.