Probate will determine the owner. Despite not having a will the tax basis of the property will be stepped up to the Fair market value (FMV) on the date of her death. So any gain or loss will be the selling price less selling expenses less the FMV. The administrator of her estate is the one to determine where the taxes, if any, are paid. it could be at the estate level (remaining proceeds distributed tax-free to the beneficiaries) or the gain can be passed out to the beneficiaries on k-1. another possibility is for the admin to distribute the property to the beneficiaries before the sale so they would be owners and sellers each responsible for reporting the sale directly on their returns.
in part, this depends on state laws.
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