R.I. Gen. Laws § 44-4-7 — Undivided real estate of decedent

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.