Utah Code § 17B-2a-903
§ 17B-2a-903. Additional service area powers -- Property tax limitation for service area providing law enforcement service.
(1) In addition to the powers conferred on a service area under Section 17B-1-103, a service area: (a) may issue bonds as provided in and subject to Chapter 1, Part 11, Special District Bonds, to carry out the purposes of the district; (b) that, until April 30, 2007, was a regional service area, may provide park, recreation, or parkway services, or any combination of those services; and (c) may, with the consent of the county in which the service area is located, provide planning and zoning service. (2) A service area that provides law enforcement service may not levy a property tax or increase its certified tax rate, as defined in Section 59-2-924, without the prior approval of: (a) (i) the legislative body of each municipality that is partly or entirely within the boundary of the service area; and (ii) the legislative body of the county with an unincorporated area within the boundary of the service area; or (b) (i) a majority of the legislative bodies of all municipalities that are partly or entirely within the boundary of the service area; and (ii) two-thirds of the legislative body of the county with an unincorporated area within the boundary of the service area.