Real estate (property) taxes are imposed on the property owner(s). When there is more than one owner, it's up to them to decide how to split the bill. If the owners can't agree, they may have to consult an attorney or a professional arbitrator. All the taxing authority cares about is that the bill gets paid.
If the property taxes were to go into default, the taxing authority isn't going to put a lien on one-third of the property.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
