Utah Code § 10-2-802

(1) For purposes of this part and Part 9, Municipal Boundary Adjustments, the value of private real property shall be determined according to the last assessment roll for county taxes before the filing of the petition or protest. (2) For purposes of each provision of this part and Part 9, Municipal Boundary Adjustments, that require an owner of private real property covering a percentage or majority of the total private land area within an area to sign a petition or protest: (a) a parcel of real property may not be included in the calculation of the required percentage or majority unless the petition or protest is signed by: (i) except as provided in Subsection (2)(a)(ii), owners of real property representing a majority ownership interest in that parcel; or (ii) if the parcel is owned by joint tenants or tenants in the entirety, 50% of the number of owners of real property within that parcel; and (b) subject to Subsection (2)(b), a duly appointed personal representative may sign a petition or protest on behalf of a deceased owner of real property.