All the litigation was eventually settled. Amounts range from one case that was dismissed, to one that was settled for $209, to a lien that sat on the books for more than four years before it was settled for $56,832.
That settlement was originally filed by the Bell County Tax Appraisal District against Ralph Sheffield Jr. Inc. in November 1994 for $24,121, according to records from the Bell County 169th Judicial District. The suit requested delinquent property taxes for 1983, 1984 and 1985.
The original taxes due for the three years combined was $8,994.24. However, by the time the lien was filed at the county courthouse, penalty and interest brought that amount to more than $24,000. By April 1997, the amount had grown to a $37,709 judgment. The suit was settled in February 1999 for $56,832.
According to Sheffield’s Web site, he has owned Las Casas Restaurant and Catering in Temple for three decades.
“Almost 25 years ago, I reorganized my business, created a schedule to get back on my feet and paid everyone 100 percent of what I owed,” Sheffield said in a written statement. “I am a more capable business and community leader today because I have prevailed over economic downturns.”
In March 1991, the U.S. Department of the Treasury filed a tax lien for $11,976 against Sheffield-Mendoza limited partnership, Ralph Sheffield, general partner. The government was seeking taxes withheld from employees’ checks, and income taxes regarding a partnership for years 1985 and 1986. The lien was released in June 1993.
Another federal tax lien was filed against the same partnership in April 1991 for $3,192 in Social Security, withholding and Medicare taxes withheld from employees’ checks. This lien was released in June 1993.
A $261 Texas Employment Commission tax lien imposed on Diebold-Sheffield Inc. Las Casas for unemployment compensation taxes sat on the books for more than 16 years and 11 months before it was released.
In 1984, then-state comptroller Carole Keeton Rylander filed three tax liens against Ralph Sheffield Jr. Inc. for sales taxes (apparently collected at his restaurant) totaling $6,108. These liens were all paid Feb. 18, 2000, 15 years later.
In September 2003, the state of Texas filed a tax lien against Ralph E. Sheffield Jr. Inc. for $2,911 in corporate franchise taxes. The lien was released six weeks later.
Sheffield also said in his written statement, “The fact is: I have always paid my taxes. When I talk with voters about the effect of high taxes and burdensome regulations, I understand their problems because I’ve walked more than a mile in their shoes.”
Sheffield faces Martha Tyroch April 8 in a runoff election to see who will face Democrat Sam Murphey and Libertarian candidate Chris Lane in November. Early voting is scheduled from March 31 through April 4.
The winner in November will represent District 55, which includes all of Bell County except Killeen and part of Fort Hood, when the state Legislature convenes in January 2009.
