US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-212.  ESTATES -- CLAIMANTS -- AGENTS -- UNDIVIDED INTEREST. (1) When
the property assessed is the unpartitioned property of a deceased person, the
name of the heirs, guardian, executor or administrator may be inserted on the
property roll, and the payment of property taxes on such property by any such
person binds the estate for the repayment of the amount of such property taxes
to such person, and binds all parties in interest for the repayment of their
just proportions of the amount of such property taxes to such person.
    (2)  Whenever a person claiming property and desiring to pay the property
taxes thereon is not named as the owner he may have his name inserted on the
property roll with that of the person named, if so documented with a
recordable document.
    (3)  Whenever a person has an agent for the payment of property taxes, the
name of such agent may be inserted upon request, and in the taxpayers index.
    (4)  An undivided interest in real property may be appraised, assessed and
taxed as such. The payment of all property taxes on an undivided interest in
any real property assessed as such discharges all liens attached to such
undivided interest on account of such property taxes.