24 C.F.R. § 221.315 Certificate of tax assessment.
Title 24 - Housing and Urban Development
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 to that unit.
Title 24: Housing and Urban Development
PART 221—LOW COST AND MODERATE INCOME MORTGAGE INSURANCE—SAVINGS CLAUSE
Subpart B—Contract Rights and Obligations—Low Cost Homes
Special Provisions Applicable Only to Mortgages Involving Condominium Units
§ 221.315 Certificate of tax assessment.