Utah Code § 17D-1-206: Protests.

(1) An interested person may protest:

(a) the creation of a special service district; or

(b) a service that the special service district is proposed to provide.

(2) Each protest under Subsection (1) shall:

(a) be in writing;

(b) be submitted:

(i) to the legislative body of the county or municipality by which the special service district is proposed to be created; and

(ii) no later than 60 days after the public hearing required under Subsection 17D-1-204(2); and

(c) explain why the person is protesting.

(3) A person who submitted a written protest against the creation of a special service district may withdraw the protest or, having withdrawn a protest, cancel the withdrawal, no later than 60 days after the public hearing required under Subsection 17D-1-204(2).

(4) The legislative body of a county or municipality may not adopt a resolution or ordinance creating a special service district if adequate protests are filed with respect to the creation of the special service district.

(5) The legislative body of a county or municipality may not adopt a resolution or ordinance authorizing a special service district to provide a service if adequate protests are filed with respect to that service.