JUDGE SADLER – FIRST A DWI, NOW $24,000+ IN “DELINQUENT” TAXES
This blogger is of the opinion that five terms as Montgomery County’s Chief Executive Officer is waaay toooo long for Judge Alan B. Sadler! Would somebody honest and ethical please run against him next time.Amid the several different versions of events published about his March 2009 DWI incident and in light of Sadler’s subsequent CONVICTION, over-taxed Montgomery County residents wonder what personal “skeletons” remain hidden that may indicate he is not to be trusted with our county’s purse strings. Well, wonder no more……..Maxxbuster is here to report that public records accessed over time at the Montgomery County Tax Assessor, continue to reflect that one of Mr. Sadler’s many corporations and partnerships currently owes over twenty four thousand dollars in DELINQUENT business property taxes! There’s three years worth of taxes that have been DELINQUENT for over four years now! (Click to see docs)
Many fellow internet bloggers have been questioning whether our county judge is as corrupt as so many other politicians (who have been discovered recently to have not paid their taxes) amid the glimpse of the judge’s “special handling” by law enforcement, not only on the night that he was reported to be so unsteady on his feet that he almost fell into a lane of traffic “during a field sobriety test”, but also in regards to the (pretend) 3 day jail sentence ultimately given to Sadler by (get this) a visiting judge who won’t have to subsequently answer to the voters of this county. Now wasn’t that a “lucky” turn of events for our esteemed Judge? A “jail sentence” that was immediately suspended for alleged time already “served” handed down by a judge from another county!
As was explained to the public on the day that Mr. Sadler pleaded “guilty” of DWI, Mr. Sadler was NOT required to actually SERVE the (pretend) 3 day jail sentence because the “time-served” on the night of his arrest was “credited” in-lieu-of the 3 day sentence given by the unaccountable judge. Such a sweetheart deal (we all wish we could get) given that we break the same laws!
It’s my understanding that on the night of the DWI incident, Mr. Sadler was never put in a jail cell at all. As I heard it, he was made quite comfortable at the Montgomery County Sheriff’s Offices while being allowed to sit with his feet up on a desk while everyone involved, as I imagine, decided how they would “spin” the facts to the public in the most favorable light possible for the judge and themselves and until Sadler could sober up enough to take a passable breath test. How is sitting around the Sheriff’s office for all of three and a half hours equivalent to three days “in” jail?? What hypocrisy! So much for Sadler’s disingenuous press statements quoting him as saying he, “wanted to be treated like any other citizen to show that nobody is above the law”. PULEEEAAASE!
Back to the Public Records that reveal DELINQUENT taxes. In Montgomery and every other Texas county, business assets that are used in the course of making money are required by law to be listed with the county appraisal district. Business entities are required each year to detail, on a Rendition form, all furniture, fixtures, equipment and inventory used by the business. The Chief Appraiser is then responsible for certifying the tax VALUE of those assets. Then the Tax Assessor, Mr. J.R. Moore, sends a bill each year for the taxes due, based on the tax VALUE set by the Chief Appraiser. If the taxes are not paid by July 1st of the year following the year they are for, they are then considered DELINQUENT.
In the case of the delinquent Business Property Account numbered P306902 at the Appraisal District and numbered 18.1001.81.64920 at the Assessor’s Office, the tax bill was originally set up to be mailed to Mr. Sadler’s home address in Conroe. (Click to see docs)
When a taxpayer fails to pay their taxes timely, it’s the Tax Assessor’s duty to send out delinquent tax NOTICES and to initiate collection through the county’s “contracted” lawfirm, and if that fails, it’s the Assessor’s duty to foreclose the Tax Lien by “seizing” assets to sell at auction to attempt to cover delinquent taxes not paid by the taxpayer. Having studied Mr. Moore’s track record, in regards to the seizing of assets of delinquent taxpayers with familial, political, and/or business “clout” in this county, I have concluded that he is seriously “lax” (more about that later). But where has OUR county Tax Assessor J.R. Moore been, during the years that these taxes have been allowed to remain delinquent? Oh yes, he was busy sitting on the appraisal district Board of Directors right alongside Mr. Sadler who was also an MCAD board member during the years the taxes were delinquent. Can someone say, “good ole boys”?
Our illustrious, Mr. Moore also looks to have been busy “accommodating” (I believe the legal term is aiding and abetting) the covering up of Mr. Sadler’s connection to the $24,000+ delinquent tax bill by removing Judge Sadler’s home address (from the delinquent account) and changing it to an address on Frazier Street that public records show Mr. Sadler sold to one of his business cronies back in 2004! (Click to see the doctored account docs)
Let me see if I can explain further what certain public documents show. In May of 2002 Sadler set up two NEW business ventures (one called USAOE MGMT., INC., designated as the General Manager “arm” of the second entity named U.S.A. OILFIELD EQUIPMENT, L.P.).
This oilfield equipment partnership lists only two Directors; ALAN B. SADLER, President of USAOE, and Houston attorney, JOE W. MEYER (of the Houston lawfirm MEYER, KNIGHT & WILLIAMS a Business Tax Specialist firm), Vice-President of USAOE. One of the reasons people often set up two entities like these is to hide personal ownership of assets AND personal income from inquiring minds.
Public Records show, that our County Judge personally owned an oil rig and wanted to erect and use it in Montgomery County on a property he owns in the 2600 block of North Frazier St. in Conroe (more about that land later). Being a savvy businessman he certainly knows the advantages of shielding ownership (and the stream of “income” produced) from the general publics’ knowledge. As far as I know, there’s nothing illegal about that.
We certainly can all understand how THE Official in charge of spending OUR tax dollars might be a bit squeamish about the citizenry knowing specific details of the humongous personal profits being made by him year after year through “slick” self-dealing and ever growing political clout. Especially in light of his private business dealings being so often based on the “insider” information that is such an intricate part of his daily job as county judge, the knowledge of which would surely tend to cause informed voters to question whether their beloved “leader” is playing by the same rules as the rest of us peons have to!
Now don’t get me wrong, the idea of setting up a perfectly legal entity to shift ownership of assets to, is done every day in this country by all kinds of ethical business people BUT then obscuring ownership further by setting up a second managing entity in the public records, does “tend” to make it more difficult for an ordinary citizen to learn of their County Judge’s connection to the oil field equipment/assets reflected in the account that has been DELINQUENT in an amount of more than $24,000.00 for over four years now! (Click on Tax Office docs) that make it perfectly clear that NOT ONE RED CENT IN TAXES was paid on this oilfield equipment account….since it’s inception! What say you Mr. Moore? What say you Mr. Sadler?
Check this site often for ongoing news of the elected scoundrels who run things in this county and learn more about how they enrich themselves and corrupt the offices they hold with their self-dealing tactics! Till next time……….MaxxBuster
****UPDATE*****
April 30, 2009
I’ve been made aware of a section of the Texas Tax Code which appears to me to be “plausible” motive for our Tax Assessors’ action of “removal” of Mr. Sadler’s home address from the delinquent property tax account spoken of in the article above.
It appears that a particular section of the Texas Tax Code has a possible direct bearing on Moore’s inaction as regards NOT authorizing seizure and sale of the oil rig (asset) of Judge Sadler’s partnership. The part of the Tax Code that I’ve just learned of is Chapter 33 DELINQUENCY, Sec. 33.05 (a.)(1) LIMITATION ON COLLECTION OF TAXES which states, “Personal property may not be seized and a suit may not be filed, to collect a tax on personal property that has been delinquent more than four years”.
Doesn’t this self-serving legislation make you just wonder WHO IN PARTICULAR our legislators were thinking of when “writing” this little law, “pushing” it through committees and ultimately “managing” to get it passed? Who introduced this bill and who sponsored it?
And the big question is…….how many businesses and other entities who DO NOT PAY their Delinquent PERSONAL PROPERTY Taxes are getting special favors from Tax Assessors all over Texas? And, what is the dollar amount of self-enrichment involved?
So, in this one case, the Assessors’ removal of Judge Sadlers’ home address seems a highly questionable act, committed sometime after April of 2007, that appears to this blogger to be designed to remove Mr. Sadler’s “connection” to the subsequent delinquent notices that would then be sent to the “new” substituted address of 2416 N. Frazier and to also simultaneously remove his home address from the monthly Delinquent Taxpayer Reports produced by the assessor’s office and given to each taxing entity that the $24,000.00 is owed to.
This “new” address of 2416 N. Frazier, is known to have also been coincidentally(?) disconnected from Mr. Sadler (in other public records) around the same time (in August of 2004) that the assessor had the duty to turn over USA OILFIELD’S delinquent account to the contracted law firm for the county that ultimately is responsible for tracking down owners for collection of taxes that are delinquent and bringing any subsequent lawsuits against taxpayers who don’t pay.
In this case the taxing entities that are owed the taxes are: Montgomery County, the City of Conroe, the Hospital District and the Conroe Independent School District. Remember, whenever taxes are owed that these (and other entities) NEVER receive because of schemes to defraud, it ends up causing these taxing entities to have to “raise” MORE TAXES FROM THE CITIZENS WHO DO FOLLOW THE LAWS AND PAY WHAT THEY OWE!!
Yep, unpaid delinquent taxes (left uncollectable) come from you and me, eventually. If you think any of these taxing entity’s Directors care about being out this tax money, think again. Starting with the county, we all know that Mr. Sadler is in charge of that taxing entity himself!
But don’t hold your breath that any of the other taxing entities will do anything either to collect these taxes from Sadler’s partnership because the taxing entities in this county are full of people running them who are beholden to the Judge because they (or a family member) either have private business dealings and/or jobs because of the Judge, have long-time personal friendships with the Judge (or his family), have jobs and or contracts with the taxing entities, owe personal favors to the Judge etc., etc.
As you will remember, I noted in the above article that Mr. Sadler’s partner in the oil rig equipment entity is an attorney at a well-known business tax specialist lawfirm.
Until proven otherwise, my belief is that both Sadler and the attorney went into their partnership having distinct knowledge of Section 33.05 of the Tax Code and with that knowledge did form the intent to NEVER pay ANY personal property taxes on the oil rig because with friends in high places that will “alter” an address on a government record in the regular course of their daily duties for a cohort, which will help to facilitate the Sec. 33.05 statutory four years passing, why pay money you don’t believe you “have to”? (more about doing favors in this county later)
I don’t know about you, but I want to know, from the public records, exactly how many delinquent personal property tax bills (in this county) belonging to businesses of county Mover & Shakers and their friends, relatives and business cronies have been allowed to “languish” for more than four years so that these “special people” ended up not paying their “fair” share of taxes owed. At this point in time it is anybody’s guess. I would implore any readers who are so inclined to look into this matter at the Tax Assessor’s Office or the taxing entities involved. The monthly delinquent taxpayer lists are public information.
>Note that there is still time to seize and sell this particular oil rig per the tax code cited above, as the 2005 taxes due have only been delinquent for just over three years. Contact Mr. J.R. Moore and demand that he do his duty to seize and sell the assets of USA OILFIELD EQUIPMENT, L.P. This can only be done now if the partners have not absconded to another county with the oil rig equipment (where it will be legally out of the reach of Mr. Moore).
This whole story ends up being about “unjust enrichment” of people who have plenty of money to pay but who think they have the power NOT TO. I don’t know about you but this makes me mad. Believe me, this story is only the tip of the iceberg.
>If you have read this story and are concerned please email this to all of your family, friends and associates. Help me “shine the light of day” on our county officials. Together we CAN MAKE A DIFFERENCE!




June 30, 2009
TO: MONTGOMERY COUNTY MONITOR
FROM: MONTGOMERY COUNTY TAX A/C J.R. MOORE, JR.
RE: REP: ROB EISSLER AND JUDGE SADLER ARTICLES
REP. ROB EISSLER
Maxxbuster has made statements about property tax liabilities that are wrong and/or misleading in the way Maxxbuster interprets what is shown on a website.
The tax notice for collection services is exactly that, a tax notice. It was not and will not be designed to show an accounting of each and every change to value, change to exemptions, nor to how much and how often a partial or full payment is made for the taxes owed. The Tax Office accounting system meets and exceeds “generally accepted accounting standards” and is approved by the County Auditor. The County Auditor, at my request also approves accounting reports used. The motor vehicle reports are developed by TxDOT and audited by them and the State Comptroller.
Mr. Eissler currently has an Installment Contract to pay his tax liability. At last count in April 2009 we had over 2400 taxpayers making monthly and/or quarterly payments for their taxes. Sections 31.031, 31.032 or 33.02 of the Texas Property Tax Code allows this and I have used it for over 20 years. Contracts using Section 32.02 is the majority. Penalty and interest continues to accrue monthly on unpaid balances. Attorney fees do not – see Tx. Attorney General Opinion No. DM-235(1993). Mr. Eissler advised me on June 29 that he has made arrangements to pay the remaining balance owed.
I requested the Litigation Deputy review your comments and advise me of the facts. They are as follows:
• The payment column is not a history of payments, it reflects the total paid as of the date shown. When monthly payments are made the most current date will be used as the date shown on the tax notice. The new amount shown as paid is the total for all months as of that date. Each monthly payment on Installment Contracts are posted with an adjustment to P & I and legal fees based on payment date and tax law. Our accounting dept. has the money file records and they are kept for 3 years. The postmark date is the date used to credit the payment to regardless of the day the work is done. The workdate is also recorded.
• Mr. Eissler has had several Installment Contracts with the Tax Office. They have had as many as 3 different account numbers. His monthly payments are $1100.00 and are posted by us to one account until it is paid in full, then to the next account, etc. until all taxes are paid. Note: The taxpayer can request what accounts and in the case of multiple years, what year they want the payment posted to.
• Mrs. Eissler made numerous monthly payments to an account that had been paid in full. The payments were posted exactly like she requested and a huge overage on that account existed.
• In May 2009 the Litigation Deputy notified Mr. Eissler that his contract was voided due to missing the required monthly payment and a lawsuit would be filed if not paid in full. His wife immediately contacted us and arranged to meet with the Litigation Deputy to show proof she had made the payments. This is when it was discovered that she had listed the wrong account number on her payments. We moved the money and re-posted it using the postmark date of her payments. There were two accounts involved with the current Installment Agreement, one of which is now paid in full and we have already received the July 20th payment.
JUDGE SADLER
Maxxbuster should have contacted my office on this issue before attacking the Judge for not paying the taxes. On five occasions my office sent our delinquent tax attorneys notice to file suit on USA Oilfield. On each occasion they stated they could not do so since the property did not exist and Alan B. Sadler did not have personal ownership nor personal liability for the property nor the tax.
Subsequent efforts by me personally with the Delinquent Tax Attorney, County Attorney, and Judge Sadler confirmed that the Judge’s answer about his tax liability was correct and the taxes uncollectible. As a matter of fact the Judge stated that USA Oilfield still owed him over $20,000 in lease not to mention the amount he lost as an investor.
Lastly, in closing, I do want you and the public to know that my office collects over $700 mil per year using over 2 mil transactions. Our collections are over 99% for current taxes and over 101% with delinquent taxes, penalty and interest added. No one in my office has authority to process payments and audit their own work. Management, including me, rarely get involved with individual accounts and we have filed suit on numerous elected and appointed officials. When we do get involved we purposely do not handle the payments but direct them to the proper departments. Also note that the taxroll does not always list the owner. It lists who and where the tax bill is sent. Using the website does not give the payment history nor does it reflect contract agreements, bankruptcies, O/65 & disabled deferrals. Most everything said concerning Eissler and Sadler is Maxxbuster’s interpretation of the “tax notice” on our website. The actual documents in my office show Eissler has complied with his monthly payments.
By copy of this response I am requesting the Auditor confirm my findings. We may have to change our tax notice so it can be easier to understand.
SUMMARY
In the future I strongly hope/suggest that Maxxbuster will contact my office prior to making statements and/or interpretations that cause unwarranted embarrassment. At the very least we would get the whole story and join our efforts to ensure tax liabilities are collected and accounted for. For over 22 years I have constantly preached that the best thing Elected Officials can do is to “avoid the look of impropriety” and “to do what’s right regardless of what people think.” The Tax Office can and does account for every penny it collects.