Utah Code § 17-66-403

Salaries in case of consolidated offices
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(1) Whenever the county legislative body consolidates the duties of any county officers, as
described in Section 17-66-104, the salary of the individual discharging the duties of the
consolidated offices shall be fixed at a sum not exceeding the highest salary paid to either of
the county officers whose offices are so consolidated, plus:
(a) an amount not exceeding one-half of the salary fixed for the second county officer, when only
two offices are consolidated; or
(b) when more than two county offices are consolidated, one-third of the combined salaries of the
other county officers.
(2) Notwithstanding Subsection (1), a county described in Section 17-70-103 may compensate a
county clerk serving as ex officio county auditor as described in Section 17-70-103.

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