Title 53, Chapter 3, Section 4
( 53-3-4)
In solvent and insolvent estates, all taxes and liens for taxes
accrued for years prior to the year of the decedent's death against
the real property set apart and against any equity of redemption
applicable to the real property set apart shall be divested as if
the entire title were included in the year's support. Additionally,
as elected in the petition, property taxes accrued in the year of
the decedent's death or in the year in which the petition for year's
support is filed or, if the petition is filed in the year of the
decedent's death, in the year following the filing of the petition,
shall be divested if the real property is set apart for year's
support. |