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.
Undistributed Property Of Deceased Persons
Mont. Code Ann. § 15-8-503, under To Whom Property Is Assessed.
Mont. Code Ann. § 15-8-503