Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-922 — Replacement resolution for greater tax rate
Except as provided in Section 59-2-921, if, after a taxing entity approves an initial tax rate, the taxing entity determines that a greater tax rate is required, the taxing entity shall adopt a replacement resolution after the taxing entity meets the notice and public hearing requirements of Section 59-2-919 to the extent required by Section 59-2-919.
Source: official text