A county audit determined Jackson Paper owed $195,000 in back taxes plus $72,000 in penalties and interest for underestimating the value of its equipment. The paper company paid the back taxes, but is trying to get out of paying the $72,000. They claim the county auditors used the wrong purchase date and therefore an inflated purchase price in depreciating the machinery. The county said that was too bad, because Jackson Paper missed the thirty-day deadline for contesting taxes. The manufacturer claimed the error was caught by its auditor too late to make the deadline. In the meantime, somebody stumbled upon a loophole in state statutes allowing persons to take grievances with assessments directly to the Jackson County Board of Commissioners.