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;

Terms Used In Indiana Code 6-1.1-4-3

  • Decedent: A deceased person.
  • Executor: A male person named in a will to carry out the decedent
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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.

[Pre-1975 Property Tax Recodification Citation: 6-1-25-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.5.

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