Utah Code § 17-3-6
All precincts, school districts, road districts, and election districts, as they existed prior to the creation of such new county, shall continue and become precincts, school districts, road districts, and election districts of such new county, and the respective officers thereof shall hold office until the expiration of the several terms for which they were elected or appointed; provided, that wherever pursuant to the provisions of this chapter any precinct, school district, road district, or election district shall be divided the same shall be by reason thereof disorganized, and the property and territory embraced therein shall be subject to the action of the county legislative body of the respective counties as to reorganization thereof or adding the same to other like subdivisions already organized; provided further, that any bonded or other indebtedness of any such school district so divided shall attach to and become the obligation of the district that shall be created out of the territory that shall retain the buildings and other property of the original district or to the district to which the same may be added; and all bonded or other indebtedness of the county from which territory is taken shall attach to and become the obligation of such county.
Utah Code § 17-3-6