Rhode Island General Laws — Title 44 (Taxation)
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.
Amendment history
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.
Source: view the official text
In this chapter (17 sections)
- 44-4-1 · Place of taxation of real estate
- 44-4-2 · Buildings on leased land deemed real estate
- 44-4-3 · Fixtures declared to be real estate
- 44-4-4 · Assessment of real estate taxes against owner
- 44-4-4.1 · State property taxed to lessee or tenant
- 44-4-4.2 · Leasehold improvements taxed to tenant of quasi-public…
- 44-4-5 · Mortgagor in possession of real estate deemed owner
- 44-4-6 · Tenant for life or years
- 44-4-7 · Undivided real estate of decedent
- 44-4-8 · Real estate tax assessed to person not the owner
- 44-4-8.1 · Apportionment of taxes upon sale of real estate
- 44-4-9 · Rules for taxation of tangible personal property
- 44-4-10 · Persons to whom tangible personalty taxed â Place of…
- 44-4-14 · Tangible personal property in decedentâs estate
- 44-4-15 · Property of minors not under guardianship
- 44-4-24 · Rule as to situs of tangible personal property
- 44-4-25 · Severability