Okay, if we have a transaction where there is no seller, borrower already owns the land (construction) and there are unpaid taxes that is the responsbility of the borrower, where do they go on the HUD?
I thought they went on line 211, but it will subtract these out. We need to show the borrower they need to bring this amount to settlement which should include the amount of unpaid taxes, not subtract them out?

In the 100's. Having said that...it made my gut clench a little bit to think about making a CL on someone who has not paid their taxes on time.

Yes, I know, my thoughts too. But why do the instructions say to list in the 200 section?

The only thing I'm aware of that would belong in the 200's would be when the taxes are being pro-rated and the borrower credited for taxes accrued before closing, but yet to be due and payable.

Thanks RR Joker. I appreaciate your help.