Utah Code § 71A-7-102: Memorials by counties.

(1) The county legislative body of the several counties may raise and maintain, appropriate money for, and contribute to the building and maintenance of, memorials to the memory of veterans of any wars in which the United States of America participated.

(2) Memorials may be in the form of grave adornments, public buildings, monuments, recreational areas and facilities, parks, and public places.

(3) A county legislative body may not erect and maintain, assist in, or contribute to, the erection or maintenance of any memorial which is outside of the boundaries of the county.