{"data":{"id":"us/24-cfr-221.310","jurisdiction":"us","citation":"24 CFR 221.310","heading":"Assessment of taxes.","body":"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.","path":["Title 24—Housing and Urban Development","Subtitle B—Regulations Relating to Housing and Urban Development","CHAPTER II—OFFICE OF ASSISTANT SECRETARY FOR HOUSING—FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT","SUBCHAPTER B—MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES","PART 221—LOW COST AND MODERATE INCOME MORTGAGE INSURANCE—SAVINGS CLAUSE","Subpart B—Contract Rights and Obligations—Low Cost Homes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-24.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:55Z","sha256":"fcead6d1061427f57b20e5084a15cd56aa31a19a0fda88baf72b999e4cc8d020","source_id":"us-cfr","stale":true,"prev":"us/24-cfr-221.305","next":"us/24-cfr-221.315"},"notice":"GroundRules: Original legal text. Not legal advice."}