Every personal representative, trustee, guardian, or other fiduciary shall be answerable as such for the performance of all such acts, matters, or things as are required to be done by this chapter in respect to the assessment of the real property such person represents in such person’s fiduciary capacity, and such person shall be liable as such fiduciary for the payment of taxes thereon up to the amount of the available property held by such person in such capacity, but such person shall not be personally liable. Such person may retain, out of the money or other property that such person may hold or that may come to such person in such person’s fiduciary capacity, so much as may be necessary to pay the taxes or to recoup oneself for the payment thereof, or such person may recover the amount thereof paid by such person from the beneficiary to whom the property shall have been distributed.
(Sec. 8-6.6, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 6, § 8-6.6)