§ 55-171

Annual report to escheator; lands not liable

Each treasurer shall, every May, furnish to the escheator of his county or city a list of all lands within his district of which any person has died seised of an estate of inheritance (i) intestate and without any known heir, or (ii) testate without disposing of all property by will and without leaving any surviving heir to inherit the property. No land shall be liable to escheat which for fifteen years has been held under adverse possession as at common law by the person claiming the same, or those under whom he holds, but only if taxes were paid throughout that period by the claimant or those under whom he holds.


Code 1919, § 492; 1977, c. 583; 1979, c. 340; 1982, cc. 453, 550; 1984, c. 315; 1990, c. 938; 1996, c. 551.


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