{"data":{"id":"us-ri/r.i.-gen.-laws-44-4-7","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-4-7","heading":"Undivided real estate of decedent.","body":"Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of the estate; and each heir or devisee is liable for the whole of the tax, and shall have a lien on the shares of his or her associate heirs or devisees in the estate, for their proportion of the tax, if paid by the heir or devisee.","path":["Title 44 Taxation","Chapter 4 Situs and Ownership of Taxable Property"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-4/44-4-7.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:18Z","sha256":"19dafa112ffdafb68d3fe3a6aedc756862f5115b1bd207b22eaf8c9687b1683c","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-4-6","next":"us-ri/r.i.-gen.-laws-44-4-8"},"notice":"GroundRules: Original legal text. Not legal advice."}