Utah Code § 10-8-19

(1) Whenever a city is acting as distributing agent of water, not the property of the corporation, outside of or within the corporate limits of such city, upon written petition of the owners of the water, the city may increase the supply of water that the petitioners own by any means provided in Section 10-8-18. (2) (a) To increase the supply of water under Subsection (1), the city may levy and collect from the owners of the water a tax not exceeding the sum per acre of land owned as agreed upon and designated in the petition. (b) The city shall appropriate the tax collected under Subsection (2)(a) exclusively to increase the supply of water under Subsection (1), except as is necessary to pay the expense of levying and collecting the tax. (3) (a) Until the city collects the tax described in Subsection (2), the unpaid tax is a political subdivision lien, as that term in defined in Section 11-60-102, upon the owner's water rights and the land that the water irrigates, in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority. (b) If the lien amount is not paid in full in a given year: (i) by September 15, the city shall certify any unpaid amount to the treasurer of the county in which the liened property is located; and (ii) the county treasurer shall include the certified amount on the property tax notice required by Section 59-2-1317 for that year.