The lien imposed under § 44-23-13 upon any real estate or separate parcel of real estate may be discharged by the payment of all taxes due and to become due upon the real estate or separate parcel, or by an order of the tax administrator transferring the lien to other real estate owned by the person to whom the real estate or separate parcel of the real estate passes, or by the acceptance of the surety for the payment of taxes which the tax administrator may approve. The heir, devisee, or other donee is personally liable for the tax on the real estate, as well as the executor, administrator, or trustee; and if the executor, administrator, or trustee pays the tax he or she shall, unless the tax is made an expense of administration by the will or other instrument of the decedent, have the right to recover the tax from the heir, devisee, or other donee of the real estate.