1.  Heirs or devisees.  A tax to the heirs or devisees may be made without designating any of them by name and each heir or devisee is liable for the whole of such tax. Any heir or devisee so taxed may recover of the other heirs or devisees their portions of the tax when paid by the heir or devisee so taxed. In an action to recover the tax paid, the undivided shares of such heirs or devisees in the real estate upon which such tax has been paid may be attached on mesne process or taken on execution issued on a judgment recovered in such an action.  

2.  Personal representative.  A tax to the personal representative must be collected of the personal representative the same as a tax assessed against the personal representative in the personal representative's private capacity. Such tax must be a charge against the estate and must be allowed by the judge of probate; but when the personal representative notifies the assessors that the personal representative has no funds of the estate to pay such tax and gives them the names of the heirs or devisees, and the proportions of their interests in the real estate to the best of the personal representative's knowledge, the real estate may no longer be taxed to the personal representative.