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The 192nd General Court of the Commonwealth of Massachusetts

Section 12D: Assessment against real estate of decedent; liability of heirs and devisees

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.