{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/55.1-2404.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/55.1-2404.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/55.1-2404.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/55.1-2404.html"}],"law_id":77792,"edition_id":1,"section_id":77792,"structure_id":13845,"section_number":"55.1-2404","catch_line":"Annual report to escheator; lands not liable","history":"Code 1919, \u00a7 492; Code 1950, \u00a7 55-171; 1977, c. 583; 1979, c. 340; 1982, cc. 453, 550; 1984, c. 315; 1990, c. 938; 1996, c. 551; 2019, c. 712.","full_text":"Each treasurer shall, every May, furnish to the escheator of his county or city a list of all lands within his district owned by any person who has died in possession 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 that has been held for 15 years under adverse possession as at common law by the person claiming such land, or those under whom he holds, but only if taxes were paid throughout that period by the claimant or those under whom he holds.","order_by":null,"text":{"0":{"id":278988,"text":"Each treasurer shall, every May, furnish to the escheator of his county or city a list of all lands within his district owned by any person who has died in possession 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 that has been held for 15 years under adverse possession as at common law by the person claiming such land, or those under whom he holds, but only if taxes were paid throughout that period by the claimant or those under whom he holds.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13845,"edition_id":1,"name":"Escheats","identifier":"24","label":"chapter","depth":3,"order_by":1,"parent_id":12708,"metadata":{},"date_created":"2026-06-26 03:46:03","date_modified":"2026-06-26 03:46:03","permalink":{"id":247773,"object_type":"structure","relational_id":13845,"identifier":"24","token":"55.1\/V\/24","url":"\/55.1\/V\/24\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12708,"edition_id":1,"name":"Miscellaneous","identifier":"V","label":"subtitle","depth":2,"order_by":1,"parent_id":12707,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":247771,"object_type":"structure","relational_id":12708,"identifier":"V","token":"55.1\/V","url":"\/55.1\/V\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12707,"edition_id":1,"name":"Property and Conveyances","identifier":"55.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":244769,"object_type":"structure","relational_id":12707,"identifier":"55.1","token":"55.1","url":"\/55.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":76052,"structure_id":13845,"section_number":"55.1-2400","catch_line":"Definition","url":"\/55.1-2400\/","token":"55.1\/V\/24\/55.1-2400","metadata":false},{"id":56710,"structure_id":13845,"section_number":"55.1-2401","catch_line":"Appointment of escheators","url":"\/55.1-2401\/","token":"55.1\/V\/24\/55.1-2401","metadata":false},{"id":69679,"structure_id":13845,"section_number":"55.1-2402","catch_line":"Bond of escheator","url":"\/55.1-2402\/","token":"55.1\/V\/24\/55.1-2402","metadata":false},{"id":58339,"structure_id":13845,"section_number":"55.1-2403","catch_line":"Increase or reduction of penalty of escheator's bond; effect","url":"\/55.1-2403\/","token":"55.1\/V\/24\/55.1-2403","metadata":false},{"id":77792,"structure_id":13845,"section_number":"55.1-2404","catch_line":"Annual report to escheator; lands not liable","url":"\/55.1-2404\/","token":"55.1\/V\/24\/55.1-2404","metadata":false},{"id":78504,"structure_id":13845,"section_number":"55.1-2405","catch_line":"Escheator to hold inquest; notice of inquest","url":"\/55.1-2405\/","token":"55.1\/V\/24\/55.1-2405","metadata":false},{"id":64508,"structure_id":13845,"section_number":"55.1-2406","catch_line":"Jury of inquest; presentation of evidence","url":"\/55.1-2406\/","token":"55.1\/V\/24\/55.1-2406","metadata":false},{"id":67691,"structure_id":13845,"section_number":"55.1-2407","catch_line":"Attendance of jurors; compensation","url":"\/55.1-2407\/","token":"55.1\/V\/24\/55.1-2407","metadata":false},{"id":80657,"structure_id":13845,"section_number":"55.1-2408","catch_line":"How verdict signed; where returned and recorded","url":"\/55.1-2408\/","token":"55.1\/V\/24\/55.1-2408","metadata":false},{"id":75629,"structure_id":13845,"section_number":"55.1-2409","catch_line":"Proceedings to claim land escheated","url":"\/55.1-2409\/","token":"55.1\/V\/24\/55.1-2409","metadata":false},{"id":67698,"structure_id":13845,"section_number":"55.1-2410","catch_line":"Trial by jury; judgment of court","url":"\/55.1-2410\/","token":"55.1\/V\/24\/55.1-2410","metadata":false},{"id":75755,"structure_id":13845,"section_number":"55.1-2411","catch_line":"Facts or evidence to be certified","url":"\/55.1-2411\/","token":"55.1\/V\/24\/55.1-2411","metadata":false},{"id":69951,"structure_id":13845,"section_number":"55.1-2412","catch_line":"Lands may be committed to claimant while claim pending","url":"\/55.1-2412\/","token":"55.1\/V\/24\/55.1-2412","metadata":false},{"id":64880,"structure_id":13845,"section_number":"55.1-2413","catch_line":"Disposition of lands while claim is pending, if not committed to claimant","url":"\/55.1-2413\/","token":"55.1\/V\/24\/55.1-2413","metadata":false},{"id":79488,"structure_id":13845,"section_number":"55.1-2414","catch_line":"Escheator to notify State Treasurer of claim and decision","url":"\/55.1-2414\/","token":"55.1\/V\/24\/55.1-2414","metadata":false},{"id":83787,"structure_id":13845,"section_number":"55.1-2415","catch_line":"Escheators to certify lands escheated","url":"\/55.1-2415\/","token":"55.1\/V\/24\/55.1-2415","metadata":false},{"id":74839,"structure_id":13845,"section_number":"55.1-2416","catch_line":"Removal of parcels from the certificate","url":"\/55.1-2416\/","token":"55.1\/V\/24\/55.1-2416","metadata":false},{"id":64746,"structure_id":13845,"section_number":"55.1-2417","catch_line":"Escheat of property with hazardous materials","url":"\/55.1-2417\/","token":"55.1\/V\/24\/55.1-2417","metadata":false},{"id":58743,"structure_id":13845,"section_number":"55.1-2418","catch_line":"Publication of escheator's certificate","url":"\/55.1-2418\/","token":"55.1\/V\/24\/55.1-2418","metadata":false},{"id":72864,"structure_id":13845,"section_number":"55.1-2419","catch_line":"Order of sale by Governor","url":"\/55.1-2419\/","token":"55.1\/V\/24\/55.1-2419","metadata":false},{"id":81462,"structure_id":13845,"section_number":"55.1-2420","catch_line":"Form of sale agreement; notice of right to refund","url":"\/55.1-2420\/","token":"55.1\/V\/24\/55.1-2420","metadata":false},{"id":64619,"structure_id":13845,"section_number":"55.1-2421","catch_line":"When grant to issue to purchaser; reimbursable expenses","url":"\/55.1-2421\/","token":"55.1\/V\/24\/55.1-2421","metadata":false},{"id":66352,"structure_id":13845,"section_number":"55.1-2422","catch_line":"Form of grant of escheated property","url":"\/55.1-2422\/","token":"55.1\/V\/24\/55.1-2422","metadata":false},{"id":75826,"structure_id":13845,"section_number":"55.1-2423","catch_line":"Governor to sign and seal grant; Librarian of Virginia to record it; delivery to and by State Treasurer","url":"\/55.1-2423\/","token":"55.1\/V\/24\/55.1-2423","metadata":false},{"id":72994,"structure_id":13845,"section_number":"55.1-2424","catch_line":"Recordation of certified copy of grant","url":"\/55.1-2424\/","token":"55.1\/V\/24\/55.1-2424","metadata":false},{"id":63695,"structure_id":13845,"section_number":"55.1-2425","catch_line":"Resale in case of default","url":"\/55.1-2425\/","token":"55.1\/V\/24\/55.1-2425","metadata":false},{"id":84685,"structure_id":13845,"section_number":"55.1-2426","catch_line":"Reports by escheators to State Treasurer","url":"\/55.1-2426\/","token":"55.1\/V\/24\/55.1-2426","metadata":false},{"id":75386,"structure_id":13845,"section_number":"55.1-2427","catch_line":"Reports by State Treasurer to the Governor; penalty on escheators for failure of duty","url":"\/55.1-2427\/","token":"55.1\/V\/24\/55.1-2427","metadata":false},{"id":81877,"structure_id":13845,"section_number":"55.1-2428","catch_line":"State Treasurer may examine records of any escheator, commissioner of the revenue, or treasurer","url":"\/55.1-2428\/","token":"55.1\/V\/24\/55.1-2428","metadata":false},{"id":66825,"structure_id":13845,"section_number":"55.1-2429","catch_line":"When State Treasurer to issue grant to purchaser","url":"\/55.1-2429\/","token":"55.1\/V\/24\/55.1-2429","metadata":false},{"id":65327,"structure_id":13845,"section_number":"55.1-2430","catch_line":"Escheator's pay","url":"\/55.1-2430\/","token":"55.1\/V\/24\/55.1-2430","metadata":false},{"id":67261,"structure_id":13845,"section_number":"55.1-2431","catch_line":"Escheat of estates in trust and equitable titles","url":"\/55.1-2431\/","token":"55.1\/V\/24\/55.1-2431","metadata":false},{"id":65255,"structure_id":13845,"section_number":"55.1-2432","catch_line":"Provision in favor of tenant of escheated land","url":"\/55.1-2432\/","token":"55.1\/V\/24\/55.1-2432","metadata":false},{"id":70882,"structure_id":13845,"section_number":"55.1-2433","catch_line":"In favor of creditor of decedent","url":"\/55.1-2433\/","token":"55.1\/V\/24\/55.1-2433","metadata":false},{"id":82338,"structure_id":13845,"section_number":"55.1-2434","catch_line":"Escheators to defend on behalf of Commonwealth","url":"\/55.1-2434\/","token":"55.1\/V\/24\/55.1-2434","metadata":false},{"id":82750,"structure_id":13845,"section_number":"55.1-2435","catch_line":"Recovery by escheator of decedent's escheated residue and of property abandoned or derelict; fee","url":"\/55.1-2435\/","token":"55.1\/V\/24\/55.1-2435","metadata":false},{"id":62613,"structure_id":13845,"section_number":"55.1-2436","catch_line":"Publication of action; what to state and require","url":"\/55.1-2436\/","token":"55.1\/V\/24\/55.1-2436","metadata":false},{"id":54863,"structure_id":13845,"section_number":"55.1-2437","catch_line":"Order of the court","url":"\/55.1-2437\/","token":"55.1\/V\/24\/55.1-2437","metadata":false},{"id":56856,"structure_id":13845,"section_number":"55.1-2438","catch_line":"How money paid into state treasury from escheats may be recovered","url":"\/55.1-2438\/","token":"55.1\/V\/24\/55.1-2438","metadata":false},{"id":55519,"structure_id":13845,"section_number":"55.1-2439","catch_line":"Regulations of the State Treasurer","url":"\/55.1-2439\/","token":"55.1\/V\/24\/55.1-2439","metadata":false},{"id":59192,"structure_id":13845,"section_number":"55.1-2440","catch_line":"Continuation of certain statutes","url":"\/55.1-2440\/","token":"55.1\/V\/24\/55.1-2440","metadata":false},{"id":68978,"structure_id":13845,"section_number":"55.1-2441","catch_line":"Pendency of escheat proceedings no bar to condemnation proceedings","url":"\/55.1-2441\/","token":"55.1\/V\/24\/55.1-2441","metadata":false}],"previous_section":{"id":58339,"structure_id":13845,"section_number":"55.1-2403","catch_line":"Increase or reduction of penalty of escheator's bond; effect","url":"\/55.1-2403\/","token":"55.1\/V\/24\/55.1-2403","metadata":false},"next_section":{"id":78504,"structure_id":13845,"section_number":"55.1-2405","catch_line":"Escheator to hold inquest; notice of inquest","url":"\/55.1-2405\/","token":"55.1\/V\/24\/55.1-2405","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/55.1-2404\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1977, chapter 583; in 1979, chapter 340; in 1982, chapters 453 and 550; in 1984, chapter 315; in 1990, chapter 938; in 1996, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0551\">551<\/a>; in 2019, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?191+ful+CHAP0712\">712<\/a>.<\/p>","references":[{"id":78504,"section_number":"55.1-2405","catch_line":"Escheator to hold inquest; notice of inquest","order_by":null,"url":"\/55.1-2405\/"}],"refers_to":false,"permalink":{"id":247791,"object_type":"law","relational_id":77792,"identifier":"55.1-2404","token":"55.1\/V\/24\/55.1-2404","url":"\/55.1-2404\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/55.1-2404\/","token":"55.1\/V\/24\/55.1-2404","dublin_core":{"Title":"Annual report to escheator; lands not liable","Type":"Text","Format":"text\/html","Identifier":"\u00a7 55.1-2404","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Each treasurer shall, every May, furnish to the escheator of his county or city a list of all lands within his district owned by any person who has died in <span class=\"dictionary\">possession<\/span> 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 that has been held for 15 years under adverse <span class=\"dictionary\">possession<\/span> as at <span class=\"dictionary\">common law<\/span> by the person claiming such land, or those under whom he holds, but only if taxes were paid throughout that period by the claimant or those under whom he holds.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nANNUAL REPORT TO ESCHEATOR; LANDS NOT LIABLE (\u00a7 55.1-2404)\n\nEach treasurer shall, every May, furnish to the escheator of his county or city\na list of all lands within his district owned by any person who has died in\npossession of an estate of inheritance (i) intestate and without any known heir\nor (ii) testate without disposing of all property by will and without leaving\nany surviving heir to inherit the property. No land shall be liable to escheat\nthat has been held for 15 years under adverse possession as at common law by the\nperson claiming such land, or those under whom he holds, but only if taxes were\npaid throughout that period by the claimant or those under whom he holds.\n\nHISTORY: Code 1919, \u00a7 492; Code 1950, \u00a7 55-171; 1977, c. 583; 1979, c. 340;\n1982, cc. 453, 550; 1984, c. 315; 1990, c. 938; 1996, c. 551; 2019, c. 712.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}