§11-4-12. Assessment of decedent's lands.
When the owner dies intestate his undivided real estate may be
listed to his heirs, without designating any of them by name, until
division of same and each heir shall be liable for the whole tax
assessed upon such land while it is so listed; but when he pays the
same he may recover of the others their proper proportion of the
amount so paid, and the proportion thereof for which such other or
others are liable shall be a lien on the interest owned by him or
them in such lands; and such liens, when the amount so paid exceeds
twenty dollars in all, may be enforced in a court of equity. When
the owner has devised the lands or a freehold estate therein
absolutely, such land shall be charged to the devisee. If under
the will the land is to be sold, it shall be charged to the
decedent's estate and the assets in the hands of the personal
representative shall be liable for the taxes until a sale and
conveyance thereof be made.