1. MCA Contents
  2. TITLE 15
  3. CHAPTER 8
  4. Part 5
  5. 15-8-503 Undistributed property of deceased persons

TITLE 15. TAXATION

CHAPTER 8. ASSESSMENT PROCEDURE

Part 5. To Whom Property Is Assessed

Undistributed Property Of Deceased Persons

15-8-503. Undistributed property of deceased persons. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators, and a payment of taxes made by either binds all the parties in interest for their equal proportions.

History: En. Sec. 24, p. 82, L. 1891; re-en. Sec. 3712, Pol. C. 1895; re-en. Sec. 2522, Rev. C. 1907; re-en. Sec. 2014, R.C.M. 1921; Cal. Pol. C. Sec. 3642; re-en. Sec. 2014, R.C.M. 1935; R.C.M. 1947, 84-420.