7 CFR § 1925.2 - Definition of tax.

---
identifier: "/us/cfr/t7/s1925.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "7 CFR § 1925.2 - Definition of tax."
title_number: 7
title_name: "Agriculture"
section_number: "1925.2"
section_name: "Definition of tax."
chapter_name: "RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE"
subchapter_number: "H"
subchapter_name: "PROGRAM REGULATIONS"
part_number: "1925"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 7 U.S.C. 1989; 42 U.S.C. 1480."
regulatory_source: "57 FR 36590, Aug. 14, 1992, unless otherwise noted."
cfr_part: "1925"
---


# 1925.2 Definition of tax.

For the purpose of this instruction, the word “tax” means all taxes, assessments, levies, irrigation and water charges or other similar obligations which are or will, on nonpayment, become a lien upon the real estate prior to the mortgage securing the Agency loan.