A church property for which real estate exemption was not requested for three years following its acquisition is subject judicial sale for failure to pay real estate taxes, the Commonwealth Court of Pennsylvania has held. It has refused the church’s petition to stop the sale of its property for failure to pay more than $31,000 in taxes. New Creations Family Worship Center bought the property in Greensburg from another church in June, 2008. At the time, it listed its address as being at the pastor’s home in Pittsburgh. In accordance with the county’s standard practice with transfers of tax-exempt property, the tax assessment office removed the property from the tax-exempt roll and notified...