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USCPA每日一练之REG【2015-11-22】

高顿网校2015-11-20 18:12Lynn.yu
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　　Which of the following statements pertaining to a mortgage on a building is incorrect?

　　A. The mortgage must be in writing and signed by the mortgagor.

　　B. The recording of the mortgage is necessary to validate the rights and liabilities of the mortgagor and mortgagee against each other.

　　C. The mortgage must contain a description of the property subject to the mortgage.

　　D. The mortgagor customarily retains legal title to the building despite the mortgage.

　　Answer:B

　　B is corrent because a mortgage is effective between the mortgagor and the mortgagee without recordation. Recordation of a mortgage serves only to protect the rights of the mortgagee against third parties who do not have actual notice of the mortgage.

　　A is incorrect because it is a correct statement. The mortgage must be in writing and signed by the mortgagor in order to be valid.

　　C is incorrect because it is a correct statement. The mortgage must contain a description of the property subject to the mortgage.

　　D is incorrect because it is a correct statement. The mortgagor does retain legal title to the building despite the mortgage.

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上一篇：USCPA每日一练之REG【2015-11-21】
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