SECTION 44-4-7

   § 44-4-7  Undivided real estate ofdecedent. – Undivided real estate of any deceased person may be assessed to the estate, orheirs, or devisees of the deceased, generally, until a record of a division ismade, or until they give notice to the assessors of the division, and of thenames of the persons holding the portions of the estate; and each heir ordevisee is liable for the whole of the tax, and shall have a lien on the sharesof his or her associate heirs or devisees in the estate, for their proportionof the tax, if paid by the heir or devisee.