DuBose steps down from Boise tax hearing
By Jim Cox Co-Publisher

Clarke County Circuit Judge Stuart DuBose stepped aside from hearing an appeal by Boise to reduce its tax bill on the Jackson paper mill operations.

Boise filed a challenge last fall to the Clarke County Board of Equalization's assessment of certain parts of the Jackson mill and the challenge was set to be heard by DuBose Monday.

Judge DuBose's mother, Patricia DuBose, is a Clarke County Commissioner and she and Rhondel Rhone, another county commissioner, were in the courtroom as was a large group of county educators and school personnel.

The county, along with the school system and county municipalities, along with the state, all share in property tax revenues.

Thomasville's city school system budgeted the anticipated revenue from Boise, but becuse the company has not paid it, pending the outcome of the suit, school system officials say the system is falling short in its revenue for the current year.

After reviewing the crowded courtroom and realizing the connections, Judge DuBose said, had not thought of it that way. Now I don't have any choice but to think of it that way. The Clarke County Commission has an interest...and to avoid any this court will recuse itself from this case."

Gaines McCorquodale and Mac McCorquodale, Jackson attorneys, were representing the Board of Equalization. Gaines McCorquodale tried to get the judge to reconsider his recusal, explaining that the county commission is not a direct party to the challenge. "It is involved only to the extent that it receives some of the money," paid in taxes by Boise, he said.

"Theortically, no judge from Clarke County should hear it because everyone in Clarke County is affected by Boise paying its fair share of taxes," he argued.

McCorquodale said that he would waive any objection to Judge DuBose hearing the case.

Boise's attorneys, Hardie Kimbrough of Thomasville and Wendell Allen of Birmingham did not appear to oppose Judge DuBose's recusal and Kimbrough, a retired circuit judge, reminded McCorquodale that there was a more appropriate procedure for a waiver to be requested. McCorquodale said he knew that but had not known earlier it might be needed.

Judge DuBose could not be persuaded to reconsider.

"If you have read the newspapers in the last couple of years you would understand," he said, without offering any specific details. He said he wanted to avoid the appearance of any conflict of interest.

"Nobody is more unhappy about these circumstances than I...I apologize. I hope you will understand it is not my fault," Judge DuBose said as he adjourned court and left the courtroom.

The case was assigned to Judge DuBose after he took office Jan. 15 and he has issued rulings in a few matters relating to it. He ordered that those rulings be stricken too. Kimbrough said the Boise side was opposed to those rulings being nullified.

The other local circuit judge, Thomas Baxter, could hear the case but if he doesn't a judge will have to be brought in from outside of the circuit. Baxter resides in Washington County.

Boise filed a challenge last year to reduce some $297 million in appraised tax values on various parts of the Jackson mill to just over $118 million, about a 60 percent decrease.

The Board of Equalization hears challenges to property tax bills and after a hearing, rejected Boise's lower values on a 3- 0 vote. Boise filed an appeal to Clarke County Circuit Court.

The McCorquodales were prepared to argue Monday that the appeal was filed two days past the deadline allowed by law and that the case should be dismissed on that technicality.

Boise, including the Jackson operations, was sold in October 2004 and the reduced values reportedly reflect the selling price. This was the first tax year since the sale.

Boise has for years received tax abatements on various parts of the mill. Abatements are routinely given to encourage economic development. Taxes for education cannot be abated. Some of those abatements started coming off last year and consequently, the tax bill had started to rise.

Boise was scheduled to pay just over $1 million in Clarke County taxes for the past year in Clarke County with the money divided among various entities. The Clarke County Board of Education was to get just over $600,000.

Boise's tax bill has been much higher. At one time Clarke County schools received over $1 million annually.

None of the current tax bill has been paid because Boise is awaiting the outcome of this suit.

County and school board officials and others say the taxes were budgeted but because they have not been paid, it has caused some problems.

"I had not thought of it that way. Now I don't have any choice but to think of it that way." Judge Stuart

BuBose

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