Utah Code § 57-8a-215: Budget.

(1) At least once annually the board shall prepare and adopt a budget for the association.

(2) The board shall present the adopted budget to association members at a meeting of the members.

(3) A budget is disapproved if within 45 days after the date of the meeting under Subsection (2) at which the board presents the adopted budget:

(a) there is a vote of disapproval by at least 51% of all the allocated voting interests of the lot owners in the association; and

(b) the vote is taken at a special meeting called for that purpose by lot owners under the declaration, articles, or bylaws.

(4) If a budget is disapproved under Subsection (3) or not adopted under Subsection (1), then the budget that the board last adopted continues as the budget until the board prepares and adopts a new budget for the association.