Utah Code § 41-1a-207: Vehicles assessed by commission.

If the vehicle is assessed by the commission under Section 59-2-201, the commission before issuing a registration shall be satisfied that the:

(1) property tax or in lieu fee on the vehicle has been paid;

(2) vehicle is exempt from the payment of the tax or in lieu fee; or

(3) tax or in lieu fee is secured by a lien on real estate or by a bond.