Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 1. Generally

Section 982

982. Decedents' estates. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any one of them binds each of the other parties in interest for his proportionate share.

History.—Stats. 1979, Ch. 730, in effect January 1, 1980, operative January 1, 1981, added "conservators," after "guardians," in the first sentence of the first paragraph.

Note.—On payment of taxes as a condition precedent to distribution see Probate Code Section 1024.

Actions.—Actions for taxes due from an estate are properly bought against the custodian of the estate under the provisions of this section. San Francisco v. Pennie, 93 Cal. 465.