@Makeitmore Gift tax (if any) would be paid by the person making the gift, not the receiving person.
Inherited property receives a stepped-up basis to the Fair Market Value (FMV) at the date of death. You would pay capital gains on any appreciation the property might have had from the date of death to the date of the sale. Generally, if you have sold the property close to the date of death there won't be much of any capital gain taxes to be paid. However, you do report the sale - gain or not. See below for reference.
IRS overview of Stepped-Up Basis
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