Utah Code § 54-8-7
The public utility or utilities report shall set forth an estimate of the total underground conversion costs and shall also indicate the costs of underground conversion of facilities of the public utility corporations located within the boundaries of the various parcels or lots then receiving service. The report shall also contain the public utility corporations' recommendations concerning the feasibility of the project for the district proposed in so far as the physical characteristics of the district and the facilities of the public utilities within the district are concerned. The report shall make recommendations by the public utility corporations concerning inclusion or exclusion of areas within the district or immediately adjacent to the district. The governing body shall give careful consideration to the public utility corporations' recommendations concerning feasibility, recognizing their expertise in this area, and may amend the boundaries of the proposed improvement district provided that the costs and feasibility report of the public utilities contains a cost figure on the district as amended or it may request a new costs and feasibility report from the public utilities concerned on the basis of the amended district. The cost estimate contained in the report shall not be considered binding on the utilities if construction is not commenced within six months of the submission of the estimate for reasons not within the control of the utility. Should such a delay result in a significant increase of the conversion costs, new hearings shall be held on the creation of the district. In the event that only a minor increase results, only the hearing on the assessments need be held again.
Utah Code § 54-8-7