Mass. Gen. Laws ch. 59 § 12D

Current through Chapter 89 of the 2024 Legislative Session
Section 59:12D - Assessment against real estate of decedent; liability of heirs and devisees

The undivided real estate of a deceased person may be assessed to his heirs or devisees, without designating any of them by name, until the names of such heirs or devisees appear in the probate court records in the county in which said real estate lies; and each heir or devisee shall be liable for the whole of such tax, and when paid by him he may recover of the other heirs or devisees their respective proportions thereof.

Mass. Gen. Laws ch. 59, § 12D