Utah Code Title 59. Revenue and Taxation § 59-2-1327. Payment of tax or tax notice charge under protest--Circumstances where authorized--Action to recover tax or tax notice charge paid

(1) Where a taxing entity demands or enforces a tax or where an entity responsible for a tax notice charge demands or enforces the tax notice charge, and the person whose property is taxed or charged claims the tax or tax notice charge is unlawful, that person may pay the tax or tax notice charge under protest to the county treasurer.

(2) The person may then bring an action in the district court against the officer or taxing entity to recover the tax or tax notice charge or any portion of the tax or tax notice charge paid under protest.