Massachusetts § 12D Assessment against real estate of decedent; liability of heirs and devisees

Massachusetts Statutes

§ 12D — Assessment against real estate of decedent; liability of heirs and devisees

Massachusetts § 12D

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 59ASSESSMENT OF LOCAL TAXES

This text of Massachusetts § 12D (Assessment against real estate of decedent; liability of heirs and devisees) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 59, § 12D (2026).

Text

Section 12D. The undivided real estate of a deceased person may be assessed to his heirs or devisees, without designating any of them by name, until the names of such heirs or devisees appear in the probate court records in the county in which said real estate lies; and each heir or devisee shall be liable for the whole of such tax, and when paid by him he may recover of the other heirs or devisees their respective proportions thereof.

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Section 12D. The undivided real estate of a deceased person may be assessed to his heirs or devisees, without designating any of them by name, until the names of such heirs or devisees appear in the probate court records in the county in which said real estate lies; and each heir or devisee shall be liable for the whole of such tax, and when paid by him he may recover of the other heirs or devisees their respective proportions thereof.