Utah Code § 17D-1-508

Special service district obligations are not obligations of any other entity
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A special service district bond, note, or other obligation or indebtedness, whether or not payable
from taxes, may not be:
(1) considered to be a bond, note, or other obligation or indebtedness of or to be enforceable
against the state or a county, municipality, school district, or other political subdivision of the
state; or
(2) taken into account in calculating a debt limit applicable to the state or a county, municipality,
school district, or other political subdivision of the state.

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