Rhode Island General Laws 44-4-7. Undivided real estate of decedent
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Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of the estate; and each heir or devisee is liable for the whole of the tax, and shall have a lien on the shares of his or her associate heirs or devisees in the estate, for their proportion of the tax, if paid by the heir or devisee.
History of Section.
G.L. 1896, ch. 45, § 7; G.L. 1909, ch. 57, § 7; G.L. 1923, ch. 59, § 7; G.L. 1938, ch. 30, § 7; G.L. 1956, § 44-4-7.
Terms Used In Rhode Island General Laws 44-4-7
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10