Utah Code § 11-1-205

(1) The requirements of this part do not apply to: (a) a school district selling surplus property to an eligible entity, or to a county or municipality reselling surplus property to a school district, in accordance with Title 53G, Chapter 4, Part 9, Surplus School District Land; (b) a local governmental entity offering public property back to the party the local governmental entity received the public property from, if required to do so by another provision of law; (c) a local governmental entity conveying public property to another governmental entity; (d) the sale of a cemetery plot; or (e) the abandonment or vacation of a public street in accordance with the requirements of Section 10-20-208, 17-79-208, or 72-5-105. (2) (a) A political subdivision that exchanges real property for another parcel of real property is not required to comply with the provisions of this part if: (i) both parties to the exchange are political subdivisions, both political subdivisions make a finding that the exchanged parcels are of reasonably equivalent value; or (ii) only one party to the exchange is a political subdivision, the political subdivision makes a finding that the political subdivision's public property has roughly the same fair market value as the real property the political subdivision will receive in the exchange. (b) For purposes of Subsection (2)(a), if one parcel of real property has an estimated fair market value that is within 10% above or below the estimated fair market value of another parcel of real property, the parcels are presumptively of reasonably equivalent value.