Utah Code 59-2-1807. County legislative body authority to adopt rules or ordinances

A county legislative body may adopt rules or ordinances to:

(1) effectuate an abatement or exemption; or

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Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
County legislative body: means :
     (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
     (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
     (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5

(2) designate one or more persons to perform the functions given to the county under this part.