---
kind: "section"
citation: "24 C.F.R. § 234.274"
title: "24"
number: "234.274"
heading: "Certificate of tax assessment."
url: "https://uscodex.org/cfr/24/234.274"
---

# §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.


## 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.