§221.310. Assessment of taxes.
24 C.F.R. § 221.310
When a family unit is conveyed to the Commissioner or a mortgage is assigned to the Commissioner, the unit shall be assessed and subject to assessment for taxes pertaining only to that unit.
Notes, amendments, and revision history
Authority
Authority: 12 U.S.C. 1715b, 1715l, and 1735d; 42 U.S.C. 3535(d).
Source
Source: 36 FR 24587, Dec. 22, 1971, unless otherwise noted.