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.

Chad Booth sits down with John Petroff, Davis County Commissioner; Kris Poulson, Utah County Assessor; and Mark Altom, Davis County Treasurer to talk about the assessing and collecting levy. The assessing and collecting levy goes to support the county offices that are involved in establishing tax values for properties. One of the issues is that smaller counties don’t have enough property to pay for the assessing and collecting services in that county, so there is also a statewide levy that is collected and shared among the counties. The problem is that the swing between a contributing and receiving county can sneak up on counties.