24 CFR § 234.274 - Certificate of tax assessment.

---
identifier: "/us/cfr/t24/s234.274"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 234.274 - Certificate of tax assessment."
title_number: 24
title_name: "Housing and Urban Development"
section_number: "234.274"
section_name: "Certificate of tax assessment."
chapter_name: "OFFICE OF ASSISTANT SECRETARY FOR HOUSING—FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT"
subchapter_number: "B"
subchapter_name: "MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES"
part_number: "234"
part_name: "CONDOMINIUM OWNERSHIP MORTGAGE INSURANCE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1715b and 1715y; 42 U.S.C. 3535(d)."
regulatory_source: "36 FR 24628, Dec. 22, 1971, unless otherwise noted."
cfr_part: "234"
---


# 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.