Utah Code § 4-25-201

(1) (a) Except as provided in Section 4-25-202, a county shall: (i) take physical possession of an estray the county finds within county boundaries; (ii) attempt to determine the name and location of the estray's owner; and (iii) contact the local brand inspector. (b) The department shall assist a county that requests its help in determining the name and location of the owner or other person responsible for the estray. (c) (i) Notwithstanding the requirements of Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act, if the county cannot determine the estray's owner, or, if having determined ownership, neither the county nor the department is able to locate the owner within a reasonable period of time, the estray shall be sold at a livestock or other appropriate market. (ii) The proceeds of a sale under Subsection (1)(c)(i), less the costs described in Subsection (1)(c)(iii), shall be paid to the county selling the estray. (iii) The livestock or other market conducting the sale under Subsection (1)(c)(i) may deduct the cost of feed, transportation, and other market costs from the proceeds of the sale. (2) A county shall publish notice of the sale of an estray within the county where the estray was taken into custody, as a class A notice under Section 63G-30-102, for at least 10 days before the date of the sale. (3) A purchaser of an estray sold under this section shall receive title to the estray free and clear of all claims of the estray's owner and a person claiming title through the owner. (4) A county that complies with the provisions of this section is immune from liability for the sale of an estray sold at a livestock or other appropriate market. (5) Notwithstanding the requirements of Subsection (1)(c), a county may employ a licensed veterinarian to euthanize an estray if the licensed veterinarian determines that the estray's physical condition prevents the estray from being sold.