2011 Utah Code
Title 17B Limited Purpose Local Government Entities - Local Districts
Chapter 1 Provisions Applicable to All Local Districts
Section 217 Conclusive presumption regarding creation and existence.

17B-1-217. Conclusive presumption regarding creation and existence.
Notwithstanding any other provision of law, a local district shall be conclusively presumed to have been lawfully created and existing if for two years following the district's creation under Subsection 17B-1-215(4):
(1) the district has:
(a) levied and collected a tax; or
(b) collected a fee, charge, or assessment for a commodity, service, facility, or improvement provided by the district; and
(2) no challenge has been filed in court to the existence or creation of the district.