Utah Code § 4-31-102

(1) An owner or other person responsible for a domestic animal that dies shall bury or dispose of the animal within a reasonable period of time after the owner or other person responsible for the animal becomes aware that the animal is dead. (2) The owner of a dead bovine, horse, mule, goat, sheep, bird, or swine may bury the dead animal on the owner's property. (3) If the owner or other person responsible for the dead animal cannot be found, the county, city, or town within which the dead animal is found, shall, at the political subdivision's expense, bury the dead animal. (4) A county, city, or town that incurs expense under this section is entitled to reimbursement from the owner of the dead animal.