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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.

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Title 24Subtitle BChapter IISubchapter BPart 234Subpart B → §234.274

Title 24: Housing and Urban Development
Subpart B—Contract Rights and Obligations—Individually Owned Units

§234.274   Certificate of tax assessment.

The mortgagee shall certify, as of the date of filing for record of the deed or assignment of the mortgage to the Commissioner, that the family unit is assessed and subject to assessment for taxes pertaining only to that unit.

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