Utah constitution
Article XI: local governments
Section 7

(1) The Legislature may by statute authorize:
(a) a county, city, or town to establish a special service district within all or any part of the county, city, or town, to be governed by the governing authority of the county, city, or town, and to provide services as provided by statute;
(b) a county, city, or town to levy taxes upon the taxable property in the special service district for the purpose of acquiring, constructing, equipping, operating, and maintaining facilities required for any or all of the services the special service district is authorized to provide; and
(c) a special service district to issue bonds of the special service district for the purpose of acquiring, constructing, and equipping any of the facilities required for any or all of the services the special service district is authorized to provide, without regard to the limitations of Article XIV, Sections 3 and 4, but subject to such limitation on the aggregate amount of the bonds outstanding at any one time as may be provided by statute.
(2) The authority to levy taxes upon the taxable property in a special service district and to issue bonds payable from taxes levied on the taxable property in the special service district shall be conditioned upon the assent of a majority of the qualified electors of the special service district voting in an election for this purpose to be held as provided by statute.
(3) A special service district created by a county may contain all or part of one or more cities or towns, but only with the consent of the governing authority of each city or town to be included in the special service district.