No. Unless your name was obligated to pay for the trailer, you are not responsible. The land is different. The lien I assume is only on the trailer, not the land. Lincoln Count will have a county tax lien on the land and whoever inherited the land is responsible for the real property taxes. If the land is sold, the proceeds would be applied to the taxes in order of priority.

Who owed taxes? Your brother? Or your father? Or both? You are not liable for the income taxes owed by your father or your brother. The only thing that I can see is that if your father died without a will, then you and your sister would be equal owners of the land along with your brother and all of you would be equally liable to pay the real estate taxes.

Why would there be a lien on the trailer if it was vandalized and there was no insurance? That makes no sense. It may be that many lenders require homeowner's insurance and if the homeowner fails to provide it the lender will get insurance (called foreced place insurance). It is horrendously expensive. However, if there was any damage to the property and this was not covered by insurance, then perhaps this would be included in whatever is owed to the finance company. Other than that, I don't understand why there is a lien.

What I suggest that you do is check your credit report at www.annualcreditreport.com and see if any tax liens are listed thereon. If so, you, your sister and your brother are going to have to pay for the reasl estate taxes so that the lien can be marked satisfied.