Who pays unpaid taxes after a death?

To be clear, before anybody can inherit property from the deceased the following have to be settled in this order:

1) Taxes due must be payed

2) Debts must be settled

3) Whats left gets to be distributed an accordance with the will to the heirs.

Note the deceased's Executor is responsible for doing all this (the executor may also be an heir).

Also NOTE that unpaid taxes and debts come out of the ESTATE.

If the estate runs out of money to do this, potential heirs do not have to pay the deceased's taxes or debts out of their own money. However, they will not inherit anything in these circumstances.