Utah Code Title 10. Utah Municipal Code § 10-2-603. Plan of consolidation

The resolution for consolidation shall have attached a plan approved by the governing bodies, properly executed by the mayors and attested by the recorders setting forth the nature of the obligations, assets, and liabilities of the municipalities to be included within the proposed consolidated municipality.  The plan shall include a list of every public utility or property on which any debt is owed or due, all or any part of which is payable from the revenues of the utility or property, or from taxes which have been levied and which are outstanding at the time the proposed consolidation is to become effective.  The plan shall also specify the rights, duties, and obligations of the proposed consolidated municipality.