Utah Code § 17-63-702: Taxation for county purposes -- Statement of county debt required.

(1) A county legislative body may levy taxes upon the taxable property, real or personal, within the county for any and all county purposes.

(2)

(a) The county auditor or county finance officer shall prepare a statement showing the indebtedness of the county, funded and floating, stating the amount of each class and the rate of interest borne by such indebtedness or any part of the indebtedness before the annual meeting of the county legislative body for levying taxes.

(b) The statement described in Subsection (2)(a) shall be prepared under the direction of the county legislative body.