Utah Code § 17B-1-636
Current with legislation effective through 5/2/2024
All money received by the treasurer on any special assessment shall be applied to the payment of the improvement for which the assessment was made. The money shall be used for the payment of interest and principal on bonds or other indebtedness issued in settlement, and may not be used for any other purpose except as provided in Section 17B-1-625.
Utah Code § 17B-1-636