§236D-11  Sale of property to pay tax;creation of lien.  (a)  Subject to chapter 560 and section 531-29, asapplicable, a personal representative may sell so much of any property as isnecessary to pay the estate taxes due under this chapter.  A personalrepresentative may sell so much of any property specifically bequeathed ordevised as is necessary to pay the proportionate amount of the taxes due on thetransfer of the property and the fees and expenses of the sale, unless thelegatee or devisee thereof pays the personal representative the proportionateamount of the taxes due.

(b)  Unless any estate tax due is sooner paidin full, it shall be a lien upon the gross estate of the decedent for a periodof ten years from the date of death, except that such part of the gross estateas is used for the payment of charges against the estate and expenses of itsadministration, allowed by any court having jurisdiction thereof, shall bedivested of the lien.  Liens created under this subsection shall be qualifiedas follows:

(1)  The limitation period, as described in thissubsection, in each case shall be extended for a period of time equal to theperiod of pendency of litigation of questions affecting the determination ofthe amount of tax due; provided a lis pendens has been filed with the bureau ofconveyances or land court in the county in which the property is located;

(2)  Any part of the gross estate which is transferredto a bona fide purchaser shall be divested of the lien and the lien shall betransferred to the proceeds arising out of the transfer; and

(3)  A mortgage on property pursuant to an order ofcourt for payment of charges against the estate and expenses of administrationshall constitute a lien upon the property prior and superior to the tax lien,which tax lien shall attach to the proceeds. [L 1983, c 217, pt of §1; am L1994, c 142, §9]