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.
Judge rules Cookeville Boat Dock should pay taxes