Utah Code § 59-2-1319

Receipts for payments -- Payment by warrant -- Cash payments required --
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Exceptions.
(1) If a person pays taxes in person at the county treasurer's office, the county treasurer shall,
upon request, give a receipt to the person paying the taxes, specifying the amount of the taxes
due, the property identification number, and the aggregate amount of taxes paid.
(2) County warrants shall be taken in payment of county taxes, city warrants in payment of city
taxes, and school district warrants in payment of school district taxes.
(3) All taxes shall be paid in cash, unless the county treasurer adopts rules otherwise.

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