Am I liable for the 4.5 percent tax on the house?

Don't know what a "receivership" clause is. The inheritance tax rate for a lineal heir, you, a child, is 4.5%. You may want to consult with an attorney about preparation of the inheritance tax return as an attorney can use deductions to lower the amount you pay and advise you if you can get a discount for making an estimated payment within three months of death. Also, an attorney can advise you an estate so that there is clear title to the home when transferred to you.