Utah Code 17-19a-201. Seal

(1) The county legislative body shall furnish the auditor a seal in accordance with Subsection (2).

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County auditor: includes a person given the title of county controller under Subsection 17-19a-202(6). See Utah Code 17-19a-102
Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
(3)(a) the power and duty to enact ordinances, levy taxes, and establish budgets; and
(3)(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101

(2) The seal shall contain or be impressed with:

(2)(a) the name of the county; and

(2)(b) “State of Utah, County Auditor.”