Are usurious tax debts owed by the deceased's grandfather considered debts that must be paid after his death?

If your grandfather owed a debt, it must be paid from his estate before its division, with only the principal of the debt being settled, excluding any usurious increase, unless not paying it would cause harm. However, if the taxes are due to the state, then the ruling on evading them must be considered, as some may be evaded and some may not.