Circuit Court Judge Amy V. Hollers has ruled that Cookeville Boat Dock owes DeKalb County more than $204,000 in taxes including interest and penalties. Owners of the dock have refused to pay ad valorem taxes since 1998, claiming that the tax was a violation of the U.S. Constitution’s Supremacy Clause and was discriminatory under Tennessee’s Constitution. The judge found that no such grounds exist, and that the bill must be paid.