Utah Code § 17-78-504

This part may not be construed to prevent counties, cities, and towns from entering into contracts covering the furnishing by one to the other of all or any of the municipal-type services under Title 11, Chapter 13, Interlocal Cooperation Act, except that where incorporated cities or towns perform one or more of the municipal services set forth in Section 17-78-501 for unincorporated areas of a county, payment shall be made from the special revenue fund.