Utah Code § 67-4a-307
§ 67-4a-307. Burden of proof to establish administrator's right to custody.
Subject to Part 4, Report by Holder, if the administrator asserts a right to custody of unclaimed property and there is a dispute concerning such property, the administrator has the initial burden to prove: (1) the existence and amount of the property; (2) the property is presumed abandoned; and (3) the property is subject to the custody of the administrator.