Utah Code § 8-5-8

(1) The owner, grantee, or person claiming through the grantee shall have the right, on presentation of the certificate of title or right to burial to the municipality or cemetery maintenance district, for any lot or parcel which has reverted to the municipality or cemetery maintenance district, at the option of the municipality or cemetery maintenance district, to: (a) be compensated for the lot or parcel at the reasonable value of the lot or parcel as of the date the certificate is presented to the municipality or cemetery maintenance district; (b) receive a right to burial to another lot or parcel if the right to burial or title to the lot or parcel has been sold by the municipality or cemetery maintenance district; or (c) receive the right to burial to the lot or parcel if the municipality or cemetery maintenance district has not sold the right to burial to the lot or parcel. (2) Nothing in this section prevents a municipality or cemetery maintenance district from collecting unpaid perpetual care charges from a person claiming title or the right to burial.