Heirs or devisees; assessment
Sec. 3. (a) The undivided real property of a deceased person
which is not under the control of an executor or administrator may
be assessed to the decedent's heirs or devisees without designating
the heirs or devisees by name. The real property may be assessed in
this manner until notice of:
(1) the division of the property;
(2) the names of the heirs or devisees; and
(3) the portion of the property belonging to each heir or devisee;
is given to the auditor of the county or counties in which the real
property is situated.
(b) Each heir or devisee is liable for the total taxes imposed on the
undivided real property of a decedent. If an heir or devisee pays the
total taxes, he may recover from each other heir or devisee:
(1) the other heir's or devisee's share of the total taxes; and
(2) interest on the amount referred to in clause (1) of this
subsection.
In addition, the heir or devisee who pays the taxes acquires the
lien for the taxes paid on the property interest of the other heirs or
devisees.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.5.
Last modified: May 28, 2006