Utah Code § 59-2-1326: Illegal tax and tax notice charges -- Injunction to restrain collection.

(1) No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of the tax or tax notice charge, unless the tax or tax notice charge, or some part of the tax or tax notice charge sought to be enjoined:

(a) is not authorized by law; or

(b) is on property which is exempt from taxation.

(2) If the payment of a part of a tax or tax notice charge is sought to be enjoined, the other part shall be paid or tendered before any action may be commenced.