I have a Sr Lending officer indicating that because taxes in this state are collected in arrears, (2008's are due in January, 2009)that listing them on the HUD is not necessary on refi's, seconds.

There are no exceptions for this in RESPA are there? Doesn't this fall back to the mortgage document and if it says the bank will require (and may escrow) taxes to be paid, then there is a requirement and they should be disclosed at the very least as a POC, even on seconds, refi's, the 20 part of an 80/20 loan?

That's what I'm getting out of previous posts including D. Dickenson's. Just needing some reassurance before I fight this battle . . . .again.

Thank you-as always.

IN RE taxes are collected in arrears also, just as you described.

If you make the loan in 2008, you will require the 2007 taxes to be current. Therefore you must disclose them.

No, there are no exceptions. You are correct.

I obviously agree with the both of you, but the loan officer's response includes a Q&A from Compliance Action, vol. 10, No.13, 11/05, which states HUD has backed off from the tax issue.
True or False? And even though HUD has backed off, and OTS regulated institution would still follow the reg correct?

the FDIC is still looking for this. It is part of their exam program. You may wish to contact your regulator and ask them.

I have a letter from Washington, a FIL, and the procedures from our field office to back me up when I get these questions. PM me your real e-mail address and I can forward that to you if you're interested.