Utah Code § 78B-2-301: Within six months.

An action may be brought within six months against a tax collector or the tax collector's designee:

(1) to recover any goods, wares, merchandise, other property seized in his official capacity, or the price or value of any of it;

(2) for damages for the seizure, detention, sale of, or injury to, any goods, wares, merchandise, or other personal property seized;

(3) for damages done to any person or property in making a seizure;

(4) for money paid or seized under protest and which, it is claimed, ought to be refunded.