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Boise tax case set for hearing A hearing on the appeal of 2006 property tax appraisals of one of the largest employers and largest taxpayers in Clarke County is scheduled for Tuesday, Jan. 15 before Circuit Judge Thomas Baxter. In 2006 Boise challenged the appraised tax values on various parts of its Jackson paper mill operation. The challenge seeks to reduce some $297 million in appraised values to $118 million. Boise's total tax bill exceeds $1 million. Because of the dispute, the entire bill remains unpaid and that has put a lot of governmental entities, including the Clarke County Commission and the Clarke County school system, in a financial bind. Clarke schools' share of the taxes is about $600,000. The Clarke County Commission in September borrowed $400,000 to make up a shortfall in its budget that was attributed to the tax dispute. Further complicating the matter is that because of the delay, 2007 taxes have not been paid either. Revenue Commissioner Chris Beverly said a statement for 2007 taxes was not sent because of the undecided status of the previous year's taxes. The tax deadline was Dec. 31 and that means that the county is now short two years of taxes from Boise. The Clarke County Board of Equalization, a citizen panel that hears property complaints and challenges, held a hearing and rejected Boise's attempt to reduce the appraised values on a 3-0 vote. Boise appealed the decision to Circuit Court, the correct appeals process from the Board of Equalization. The case was assigned to Judge Stuart DuBose and a hearing was set in April 2007. However, at the hearing county and school representatives were in attendance and DuBose recused himself from the case, noting that his mother is a Clarke County Commissioner and he didn't think he should hear it. Attorney Gaines McCorquodale, representing the Board of Equalization, said he had no problem with DuBose hearing the case but DuBose would not reconsider his recusal. McCorquodale contended then that Boise's appeal was filed two days past the legal deadline and that the case should be dismissed on that technicality.
The case was soon reassigned to Judge Baxter but is just now being heard.
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