Utah Code § 17-66-403: Salaries in case of consolidated offices.

(1) Whenever the county legislative body consolidates the duties of any county officers, as described in Section 17-66-104, the salary of the individual discharging the duties of the consolidated offices shall be fixed at a sum not exceeding the highest salary paid to either of the county officers whose offices are so consolidated, plus:

(a) an amount not exceeding one-half of the salary fixed for the second county officer, when only two offices are consolidated; or

(b) when more than two county offices are consolidated, one-third of the combined salaries of the other county officers.

(2) Notwithstanding Subsection (1), a county described in Section 17-70-103 may compensate a county clerk serving as ex officio county auditor as described in Section 17-70-103.