Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 59, § 12D
Assessment against real estate of decedent; liability of heirs and devisees
Official textmalegislature.gov
Section 12D. 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.
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In this chapter (40 sections)
- 59-5E · Valuation of land held by city or town in another city or town;…
- 59-5F · Holding municipalities or districts; tax liability for lands…
- 59-5G · Payment to cities or towns for property held for water supply…
- 59-5H · Payments to municipalities for certain watershed land;…
- 59-5I · Exemption; conditions
- 59-5J · Special assessment policy; historic owner-occupied residences
- 59-5K · Property tax liability reduced in exchange for volunteer…
- 59-5L · Deferral of taxes due by member of the Massachusetts National…
- 59-5M · Exemption for market rate units contained in a certified…
- 59-5N · Reduction of property tax obligation of veteran in exchange for…
- 59-5O · Property tax exemption for real property classified as Class…
- 59-6-to-7A · Repealed, 1978, 580, Sec. 30
- 59-8 · Interstate, foreign trade or fishing ships or vessels;…
- 59-8A · Excise tax on farm machinery and equipment and farm animals;…
- 59-9-10 · Repealed, 1963, 160, Sec. 12
- 59-11 · Real estate
- 59-12 · Mortgaged real estate
- 59-12A · Statement of estate liable to taxation
- 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
- 59-12C · Taxes paid by tenant; recovery from landlord
- 59-12D · Assessment against real estate of decedent; liability of heirs…
- 59-12E · Assessment against real estate of decedent; lien
- 59-12F · Real estate unassessed where right or titled unascertained;…
- 59-13-to-17A · Repealed, 1978, 580, Sec. 30
- 59-18 · Personal property; assessment
- 59-19 · Mortgaged or pledged personal property; assessment
- 59-20 · State treasurer; duties
- 59-20A · Increase in assessments
- 59-20B · Regional veterans' districts, regional water districts or…
- 59-21 · Assessors; duties
- 59-21A · Additional compensation of assessors for courses of study
- 59-21A1-2 · Certified assessors; compensation
- 59-21B · Training programs for assessors
- 59-21C · Limitations on total taxes assessed; determination by voters
- 59-21D · Calculation of total limit; adjustment of limit; certification…
- 59-22 · Repealed, 1925, 343, Sec. 9
- 59-23 · Annual assessment; amount; deductions; approval
- 59-23A · Notice to municipal finance officers
- 59-23B · Notice of abatements
- 59-23C · Repealed, 1990, 280, Sec. 1