CoS CONNECTICUT INC. Foreclosure Case filed by CITY OF NEW HAVEN

[Mary_McConnell]

No docs yet but this looks like the City is currently suing CoS CT, it's mortgage holder and 2 water authorities to foreclose on the building.  Current Foreclosure case:

NNH-CV10-6014252-S CITY OF NEW HAVEN v. CHURCH OF SCIENTOLOG ET AL
 
 Case Type: P00 File Date: 09/03/2010 Return Date: 09/21/2010     
 
 Data Updated as of: 12/30/2010
 
 Case Information
 Case Type:   P00 - PROPERTY - FORECLOSURE
 Court Location:   NEW HAVEN
 List Type:   
 Trial List Claim:   
 Last Action Date:   12/15/2010  (Last Action Date is a data entry date, not actual date)
 
Disposition Information
 Disposition Date:   
 Disposition:   
Judge or Magistrate:   
   
Parties & Appearances
 
Party Number Plaintiff/ Defendant   No Fee Party
01 P CITY OF NEW HAVEN 
 Attorney:    ALFRED J ONORATO(044615)
389 ORANGE STREET
NEW HAVEN , CT 06511     Appear Date: 09/03/2010   
   
50 D CHURCH OF SCIENTOLOGY OF CONNECTICUT INC. 
 Attorney:     FASANO IPPOLITO & LEE(106128)
388 ORANGE STREET
NEW HAVEN , CT 06511     Appear Date: 09/21/2010   
 
51 D GREATER NEW HAVEN WATER POLLUTION CONTROL AUTHORITY
 Non-Appearing 
 
52 D SOUTH CENTRAL CONNECTICUT REGIONAL WATER AUTHORITY
 Non-Appearing 
   
53 D WEBSTER BANK
 Non-Appearing 
 
Motions / Pleadings / Documents / Case Status
Entry No File Date Filed By Description Arguable
  09/03/2010 P SUMMONS   
  09/03/2010 P COMPLAINT   
  09/03/2010 P RETURN OF SERVICE   
  09/21/2010 D APPEARANCE
  Appearance   
101.00 09/03/2010 Court FORECLOSURE MEDIATION - INELIGIBLE CASE (NO DOCUMENT)  No
102.00 09/21/2010 D MOTION FOR EXTENSION OF TIME
  Extension to Plead
  RESULT: Granted 10/8/2010 HON TERENCE ZEMETIS, J  No
102.10 10/08/2010 Court ORDER
   
  RESULT: Granted 10/8/2010 HON TERENCE ZEMETIS, J  No
103.00 10/25/2010 D MOTION FOR EXTENSION OF TIME
  RESULT: Granted 11/9/2010 HON TERENCE ZEMETIS, J  No
103.10 11/09/2010 Court ORDER
   
  RESULT: Granted 11/9/2010 HON TERENCE ZEMETIS, J  No
104.00 11/23/2010 D MOTION FOR EXTENSION OF TIME
  RESULT: Granted 12/14/2010 HON TERENCE ZEMETIS, J  No
104.10 12/14/2010 Court ORDER
   
  RESULT: Granted 12/14/2010 HON TERENCE ZEMETIS, J  No
 
Individually Scheduled Court Dates as of 12/30/2010
NNH-CV10-6014252-S - CITY OF NEW HAVEN v. CHURCH OF SCIENTOLOG ET AL
# Date Time Event Description Status
     No Events Scheduled   
 
Note: Other court activity may be separately scheduled on short calendars. 
Periodic changes to terminology may be made which do not affect the status of the case.

Disclaimer: For civil and family cases statewide, case information is displayed and is available for inquiry on this website for a period of time, one year to a maximum period of ten years, after the disposition date. To the extent that Connecticut Practice Book Sections 7-10 and 7-11 provide for a shorter period of time, this information will be displayed for the shorter period. In accordance with the Federal Violence Against Women Act of 2005, cases for relief from physical abuse, foreign protective orders, and motions that would be likely to publicly reveal the identity or location of a protected party may not be displayed and may be available only at the courts.
 http://civilinquiry.jud.ct.gov/CaseDetail/PublicCaseDetail.aspx?DocketNo=NNHCV106014252S#Schedule     

UPDATE: Just found the Lis Pendens notice on record  http://tinyurl.com/2f3f88s

The information below describes your property and lists your current tax year activity. Additional assessment and billing information is available by selecting the HISTORY option on the menu. If you believe any of the information to be in error, please call the Tax Office at (203) 946-8054 or EMAIL US by making that selection on the menu.
 
Account ID:    25104   
Owner Name:    CHURCH OF SCIENTOLOGY OF CONNE   
Address:    949 WHALLEY   
   NEW HAVEN ,  CT    06515   
Parcel ID:    388-1167-00700   
Second Owner Name:     
Plat Book Page:    6550/244 
Ward:     
 
Assessed Value:    $1,538,180 
Exemptions:    $531,426 
Taxable Value:    $1,006,754 
 
Current Year Taxes Billed 2009     
Billed taxes:    $44,220.50 
Current and Back Tax Principle Due:    $60,947.46 
Total Interest, Penalties, and Collections Fees:    $4,995.37 
Total Amount Due:    $65,942.83 
 
Roll Code:    REAL ESTATE   

Account ID:    25104   
Owner Name:    CHURCH OF SCIENTOLOGY OF CONNE   
Address:    949 WHALLEY   
   NEW HAVEN ,  CT    06515   
Parcel ID:    388-1167-00700   
   
 Tax Year   Delinquent  Date   Unpaid Tax  Amount   Penalty   Amount   Interest   Amount   Collection  Fees   Total Due 
 2008   02/02/2010              $16,702.96   $0.00    $3,006.53   $0.00   $19,709.49 
 2008   02/10/2010                    $24.00   $0.00    $0.00   $0.00   $24.00 
 2009   08/03/2010               $22,098.25   $0.00    $1,988.84   $0.00   $24,087.09 
 2009   02/02/2011               $22,122.25   $0.00    $0.00   $0.00   $22,122.25 

[ethercat]

The information below describes your property and lists your current tax year activity. Additional assessment and billing information is available by selecting the HISTORY option on the menu. If you believe any of the information to be in error, please call the Tax Office at (203) 946-8054 or EMAIL US by making that selection on the menu.
 
Account ID:    25104   
Owner Name:    CHURCH OF SCIENTOLOGY OF CONNE   
Address:    949 WHALLEY   
   NEW HAVEN ,  CT    06515   
Parcel ID:    388-1167-00700   
Second Owner Name:     
Plat Book Page:    6550/244 
Ward:     
 
Assessed Value:    $1,538,180 
Exemptions:    $531,426 
Taxable Value:    $1,006,754 
 
Current Year Taxes Billed 2009     
Billed taxes:    $44,220.50 
Current and Back Tax Principle Due:    $60,947.46 
Total Interest, Penalties, and Collections Fees:    $4,995.37 
Total Amount Due:    $65,942.83 
 
Roll Code:    REAL ESTATE   

Account ID:    25104   
Owner Name:    CHURCH OF SCIENTOLOGY OF CONNE   
Address:    949 WHALLEY   
   NEW HAVEN ,  CT    06515   
Parcel ID:    388-1167-00700   
   
 Tax Year   Delinquent  Date   Unpaid Tax  Amount   Penalty   Amount   Interest   Amount   Collection  Fees   Total Due 
 2008   02/02/2010              $16,702.96   $0.00    $3,006.53   $0.00   $19,709.49 
 2008   02/10/2010                    $24.00   $0.00    $0.00   $0.00   $24.00 
 2009   08/03/2010               $22,098.25   $0.00    $1,988.84   $0.00   $24,087.09 
 2009   02/02/2011               $22,122.25   $0.00    $0.00   $0.00   $22,122.25 

Wow!  That's a lot of taxes! 

Here's a photo:

from this thread: http://forum.reachingforthetippingpoint.net/index.php/topic,78.0.html

Do you think maybe we should start a thread with a running talley of everything we know the various entities owe?  I mean:

$65,942.83 CoS of Connecticut
$116,865.23  CoS of Ga
$9052.38 Deb Danos (CEO and DSA of CoS of Ga)
$5026.48 Kimberly Delaware/Desormeaux (used to be CEO of CoS of Ga)

and that's just 2 states!

[ethercat]

http://www.nhregister.com/articles/2003/09/20/import/10194936.txt

Hallock’s sells city building
Business plans to relocate locally
Published: Saturday, September 20, 2003
...
The Church of Scientology bought the 35,000-square-foot building for $1.5 million.

Carol Yingling, a church minister, said the church plans to move its Connecticut headquarters into the building. The current headquarters is in 9,000 square feet of leased space just down the street.

"We are really busting out at the seams," she said. "I’m looking forward to having a place to hold community meetings."

Yingling said the move will allow the church to potentially quadruple its staff of 35.

"We need four times that many to make full use of the new space," she said.

Maybe they're just gonna throw that building away since it doesn't meet their new specs for Ideal Orgs.   

[skydog]

Well that is interesting Mary.The last time I was in New Haven, the building looked abandoned. It is unfortunate because it is a nice building. There really are not many defenses to a foreclosure action. Unless they come up with the money to pay the back taxes and water bills, the court will order the property to be sold at auction. Webster Bank will probably bid the amount of the debt to protect their interest. Anyone interested in forming a charitable cult awareness corporation to purchase the property?

[ethercat]

Well that is interesting Mary.The last time I was in New Haven, the building looked abandoned. It is unfortunate because it is a nice building. There really are not many defenses to a foreclosure action. Unless they come up with the money to pay the back taxes and water bills, the court will order the property to be sold at auction. Webster Bank will probably bid the amount of the debt to protect their interest. Anyone interested in forming a charitable cult awareness corporation to purchase the property?

Any way to find out what the debt amount is? 

$66,000 + debt, sounds like it could be a lucrative venture, depending on the debt owed on it.   

[Mary_McConnell]

Sorry I didn'y gert back to everyone on this thread.... must have been the pain meds, lol

Anyway,

Quote from: skydog on January 14, 2011, 12:00 Well that is interesting Mary.The last time I was in New Haven, the building looked abandoned. It is unfortunate because it is a nice building. There really are not many defenses to a foreclosure action. Unless they come up with the money to pay the back taxes and water bills, the court will order the property to be sold at auction. Webster Bank will probably bid the amount of the debt to protect their interest. Anyone interested in forming a charitable cult awareness corporation to purchase the property?

You are correct. I could not find the amount of the debt owing to the bank but it's probably prohibitive since the market was good and prices high at that time. I wish I had the resources to buy that back and start a cult awareness corp!

Ethercat said:
Any way to find out what the debt amount is? 

$66,000 + debt, sounds like it could be a lucrative venture, depending on the debt owed on it.

I doubt it's lucrative because the large mortgage would have to be satisfied as well. I guess it's wait and see. Right now they are getting extensions of time, prsumably to scrounge up the monies to avoid a completed foreclosure. To date, nothing has changed in the court records that I know of. Here is what is online at court database
"Individually Scheduled Court Dates as of 01/15/2011
NNH-CV10-6014252-S - CITY OF NEW HAVEN v. CHURCH OF SCIENTOLOG ET AL
# Date Time Event Description Status
     No Events Scheduled "

New Haven list of foreclosures. Link to check on periodically.
https://sso.eservices.jud.ct.gov/foreclosures/Public/PendPostbyTownDetails.aspx?town=New Haven

Search Results for New Haven County ( Real Estate Index- no full docs)  https://www.uslandrecords.com/ctlr/

Preview Name File Date Party Number Type Desc. Inst. Date # Pgs. Book/Vol/Page
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  08/16/2010 12:35:21  Grantor  9193  LIS PENDENS      2  RE/08585/35 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:40:00  Grantor  17894  MISCELLANEOUS      2  RE/06550/289 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:39:00  Grantor  17893  ASSIGNMENT      11  RE/06550/278 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:34:00  Grantor  17892  MORTGAGE      32  RE/06550/246 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:32:00  Grantee  17891  WARRANTY      2  RE/06550/244 
 
I guess one has to buy the 32 page mortgage to see what they borrowed from Webster. Not that interested.

[ethercat]

I doubt it's lucrative because the large mortgage would have to be satisfied as well. I guess it's wait and see. Right now they are getting extensions of time, prsumably to scrounge up the monies to avoid a completed foreclosure. To date, nothing has changed in the court records that I know of. Here is what is online at court database
"Individually Scheduled Court Dates as of 01/15/2011
NNH-CV10-6014252-S - CITY OF NEW HAVEN v. CHURCH OF SCIENTOLOG ET AL
# Date Time Event Description Status
     No Events Scheduled "

New Haven list of foreclosures. Link to check on periodically.
https://sso.eservices.jud.ct.gov/foreclosures/Public/PendPostbyTownDetails.aspx?town=New Haven

Search Results for New Haven County ( Real Estate Index- no full docs)  https://www.uslandrecords.com/ctlr/

Preview Name File Date Party Number Type Desc. Inst. Date # Pgs. Book/Vol/Page
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  08/16/2010 12:35:21  Grantor  9193  LIS PENDENS      2  RE/08585/35 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:40:00  Grantor  17894  MISCELLANEOUS      2  RE/06550/289 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:39:00  Grantor  17893  ASSIGNMENT      11  RE/06550/278 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:34:00  Grantor  17892  MORTGAGE      32  RE/06550/246 
  CHURCH OF SCIENTOLOGY OF CONNECTICUT INC  09/15/2003 10:32:00  Grantee  17891  WARRANTY      2  RE/06550/244 
 
I guess one has to buy the 32 page mortgage to see what they borrowed from Webster. Not that interested.

Interesting that they borrowed money from a bank for this one, yet at the Atlanta one, they Deb Danos claimed in the deposition that the money was loaned by CSI. 

Yeah, I'm not interested in a building so far from where I am; I'd just love to see an SP¹ buy it out from under them, like skydog suggested.   



¹ Suppressive Person, an enemy of scientology

[skydog]

The mortgage is from the Church of Scientology of CT, Inc. to Webster Bank in the principle amount of 1,000,000 taken out in 2003. No way of knowing how much of that has been paid to date. According to the website (hasn't been updated in a few years) some money has been paid. http://newhavenidealorg.org/OTCWebSite/LatestNews.aspx

The church has been granted three thirty day extensions so far. It will be a few weeks before anything happens as apparently everyone in the city attorney's office is on vacation until next week. After that, an appraisal will be ordered on the property and the game commences. According to my sources, the church's attorneys have promised a vigorous defense with counter-claims against the city, appraiser and anyone else they can bully.

Apparently the church failed to file the appropriate paperwork with the city which is the reason the property is not exempt from tax.

[Mary_McConnell]

Thanks for this info and update! Pls keep us posted

[ethercat]

According to my sources, the church's attorneys have promised a vigorous defense with counter-claims against the city, appraiser and anyone else they can bully.

That is Standard Operating Procedure for them.  So much for taking responsiblilty for their actions and the repurcussions.  (Isn't that what they claim they do?  Take responsibility?)

Apparently the church failed to file the appropriate paperwork with the city which is the reason the property is not exempt from tax.

LoL.  Someone on the inside cost them a bunch of money.   

Thanks, skydog!

[skydog]

In a foreclosure action, the lien holder is entitled to attorney's fees by statute. So the church can defend and counter-claim to its heart's content; it simply translates into billable hours.

[mefree]

LOL. They are so stubborn this could be quite costly. Thanks for info skydog!

[skydog]

I just checked on line with the Secretary of State for filings by the Church of Scientology of Connecticut Inc. They have not filed any paperwork for 2010. The following are the listed officers:
Anna Rubin, President
Carol Yingling, Secretary (Don't know if she is related to Monique Yingling)
Edyth Mercier, Treasurer
Bradford Everett, Agent

The prior president was Gail Cassolino. She is not listed with the sec. of state but signed the mortgage deed and note as president.

[ethercat]

LOL. They are so stubborn this could be quite costly. Thanks for info skydog!

They're not stubborn.  They just can't stand to have the normal people win.   

I just checked on line with the Secretary of State for filings by the Church of Scientology of Connecticut Inc. They have not filed any paperwork for 2010. The following are the listed officers:
Anna Rubin, President
Carol Yingling, Secretary (Don't know if she is related to Monique Yingling)

That was gonna be my next question.   

Edyth Mercier, Treasurer
Bradford Everett, Agent

The prior president was Gail Cassolino. She is not listed with the sec. of state but signed the mortgage deed and note as president.

Is it normal for corporations to change officers so often?  I've noticed that CoS of Ga. changes pretty frequently.

[Mary_McConnell]

Most do it annually, usually reelecting the same officers. Some more frequently.

[skydog]

I checked the judicial website this morning and the church has filed an answer, special defense and counter-claim to the the foreclosure action. The city has filed an answer to the counter-claim and special defense and asserted a special defense to the counter-claim. Once the church responds to the special defense, the pleadings will be closed and there should be some movement on the file. (Motion for Summary Judgment or trial list). I haven't had a chance to look at the file but will do so on my next trip to New Haven (within a few weeks).

http://civilinquiry.jud.ct.gov/CaseDetail/PublicCaseDetail.aspx?DocketNo=NNHCV106014252S

[mefree]

Thanks for the update Skydog.

[ethercat]

I checked the judicial website this morning and the church has filed an answer, special defense and counter-claim to the the foreclosure action. The city has filed an answer to the counter-claim and special defense and asserted a special defense to the counter-claim. Once the church responds to the special defense, the pleadings will be closed and there should be some movement on the file. (Motion for Summary Judgment or trial list).

Thanks for the update!  I always get a little laugh when the church of scientology enters a defense, even though I know it's just procedure, because of Hubbard's admonition "Always attack, never defend."  I suppose the counter-claim is the "attack" part.  I'm interested to see what a special defense is.  "We don't have to pay our debts because everyone else is a religious bigot."   

I haven't had a chance to look at the file but will do so on my next trip to New Haven (within a few weeks).

That's very kind of you.  I'm looking forward to hearing about it.

http://civilinquiry.jud.ct.gov/CaseDetail/PublicCaseDetail.aspx?DocketNo=NNHCV106014252S

[skydog]

I just got back from the courthouse where I took a look at this file. The clerk's office charges a dollar a page for copies so I just took copious notes. Most civil cases in CT are "paperless" which means that they can be accessed through a computer network from any civil court in CT. Fortunately, I didn't need to go to New Haven and was able to access the documents locally. In a nutshell:

The foreclosure deals with the tax years 2008 and 2009. October 1 is tax day. The tax due on July 1, 2009 in the amount of $16,702.96 was based on the 10-1-08 assessment. The tax bill for the following year (assessed 10-1-09/due 7-1-10) was $44,196.42. The court records indicate that the original complaint (filed 9-10-10) dealt only with the tax year 2008. In the answer, special defense, and counter-claim (filed 2-14-11) filed by the church, they raised issues concerning both tax years. Consequently, the city amended its original complaint(filed 3-22-11) to foreclose on the taxes assessed on October 1, 2009. The church was then obliged to file another answer, special defense, and counter-claim which they did on 5-11-11. This pleading is substantially the same as the original filed on Feb. 14.

The pleadings indicate that there may be unpaid sewer and water charges that have accrued on the property. The Greater New Haven Water Pollution Control Authority and South Central Connecticut Water Control Authority are each named as defendants but no attorney has filed an appearance on either's behalf. In a foreclosure action, all parties that have an interest in the property must be named as defendants. Because they have been so named, I am assuming that there may be outstanding monies due.

Webster Bank was also named as a defendant based on the mortgage given them by the church on September 12, 2003. The mortgage note ($1,000,000.00) is secured by the property as well as an assignment of leases (customary in a commercial transaction). They are represented by counsel but have not filed an answer. The city has filed a motion to default them for their failure to do so. This motion has not been acted on by the court. The bank will in all likelihood be defaulted for either failing to plead or failure to disclose a defense.

The special defenses and counter-claim filed by the church allege essentially the same thing. They claim that the church was granted tax exempt status in 2007.  They further claim that this tax exempt status was revoked in 2009 and further that they were not notified of the revocation. Because they were not notified of this revocation they did not file an appeal with either the board of assessment appeals (General Statutes 12-111) or in the superior court (General Statutes 12-119). The counter-claim is in eight counts (each count is a separate cause of action). Four of the counts deal with the tax year of 2008 and four with tax year 2009. The substance of each claim is the failure of the city to notify them that the tax exempt status was revoked. They  More on that later.

The church's lawyer is Nicholas Mingione of New Haven, CT. He appears to have sufficient abrasiveness to be a desirable mouthpiece for the cult. See,http://northbranford.patch.com/articles/town-council-hears-comments-from-pietrandreas-lawyer 

There are affirmative obligations placed on tax payers wishing to exempt themselves from taxes. According to the city, the church never filed the necessary paperwork to continue this exemption. (according to the city's attorney).

The lack of notice claim is interesting for several reasons. In the first place, I am unaware of any obligation that would require the tax collector to "remind" tax payers that paperwork needs to be filed in order to continue an exemption. Tax collectors remind tax payers to pay taxes not to avoid them.  Ignorance of the law is not a defense and the fact that they were not aware of this is just too bad for the church. In the second place, General Statutes, Sec. 12-119 provides a one year statute of limitations to file an appeal in superior court. That date begins on the date of the assessment. (10-1-08 and 10-1-09). The tax bills are due the following July and the church would have been sent a bills for these taxes the following June. So the absolute latest that the church would have had notice of the revoked status would be June 2009 and June 2010. So they still had four months with which to file an appeal on each of the tax years.

The most interesting thing about all this is that it confirms the many reports of the dire predicament the local churches are in as a result of the Ideal Org. program. The fact that the tax exempt status was revoked is a signal that the local churches do not have the funds to hire local counsel and tax professionals to avoid these types of problems. The fact that the tax exempt status was revoked was not even known was apparently not even known until suit was filed is an indication of a complete lack of communication.

[mefree]

The most interesting thing about all this is that it confirms the many reports of the dire predicament the local churches are in as a result of the Ideal Org. program. The fact that the tax exempt status was revoked is a signal that the local churches do not have the funds to hire local counsel and tax professionals to avoid these types of problems. The fact that the tax exempt status was revoked was not even known was apparently not even known until suit was filed is an indication of a complete lack of communication.

That is interesting. I definitely see some similarities between the situation in New Haven and Atlanta.

Thanks for reviewing the file and providing an update, Skydog.