How do taxes work in Montana.

Kayce could not afford to pay taxes after inherited the ranch. So he sells it. But could you sell something if you didn't pay taxes on inheritance? Doesn't it means that you are still not the propper owner? Why he just didn't sell it for 1usd/acr to his sister or Rip? Or because he sells it to reservation, IRS wouldn't dare to take actions on it?

And is it obligatory to pay taxes if you inherit land?