---
kind: "section"
citation: "24 C.F.R. § 234.273"
title: "24"
number: "234.273"
heading: "Assessment of taxes."
url: "https://uscodex.org/cfr/24/234.273"
---

# §234.273. Assessment of taxes.


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

### Authority

Authority: 12 U.S.C. 1715b and 1715y; 42 U.S.C. 3535(d).

### Source

Source: 36 FR 24628, Dec. 22, 1971, unless otherwise noted.