                                 CODE OF VIRGINIA

ANNUAL REPORT TO ESCHEATOR; LANDS NOT LIABLE (§ 55.1-2404)

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.

HISTORY: Code 1919, § 492; Code 1950, § 55-171; 1977, c. 583; 1979, c. 340;
1982, cc. 453, 550; 1984, c. 315; 1990, c. 938; 1996, c. 551; 2019, c. 712.