1. Regulations
  2. title 24
  3. chapter II
  4. part 221
  5. subpart B
  6. subjgrp 162
  7. § 221.310

View all text of Subjgrp 162 [§ 221.300 - § 221.325]

§ 221.310 - 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.

AUTHORITY: 12 U.S.C. 1715b, 1715l, and 1735d; 42 U.S.C. 3535(d).

SOURCE: 36 FR 24587, Dec. 22, 1971, unless otherwise noted.

CITE AS: 24 CFR 221.310