§ 44-23-14 - Discharge of lien on real estate – Liability of heir or devisee.
SECTION 44-23-14
§ 44-23-14 Discharge of lien on realestate – Liability of heir or devisee. – The lien imposed under § 44-23-13 upon any real estate or separate parcelof real estate may be discharged by the payment of all taxes due and to becomedue upon the real estate or separate parcel, or by an order of the taxadministrator transferring the lien to other real estate owned by the person towhom the real estate or separate parcel of the real estate passes, or by theacceptance of the surety for the payment of taxes which the tax administratormay approve. The heir, devisee, or other donee is personally liable for the taxon the real estate, as well as the executor, administrator, or trustee; and ifthe executor, administrator, or trustee pays the tax he or she shall, unlessthe tax is made an expense of administration by the will or other instrument ofthe decedent, have the right to recover the tax from the heir, devisee, orother donee of the real estate.