Derek Dowsett is the Producer of the County Seat. Now entering his 11th season of the program, he has received what he considers a "Crash Course" in County Government.

Centrally Assessed Taxes are taxes paid by big businesses in Utah. It is hard to assess the value of a utility company or a coal mine because they are not bought and sold as often as residential real estate. So it is hard to figure out the value for which that entity will be taxed. So what problems does that create for the counties in Utah who are responsible for collecting the tax?