                                 CODE OF VIRGINIA

PROCEEDINGS TO CLAIM LAND ESCHEATED (§ 55.1-2409)

When the verdict on an inquest is for the Commonwealth, any person claiming any
interest in the lands, whether legal or equitable, may, before the sale of such
land, petition the circuit court for redress. The petition shall be accompanied
by a bond with good security to pay the Commonwealth all past due real estate
taxes, penalties, and interest on such lands. The escheator shall be the sole
defendant on behalf of the Commonwealth, and may appear on his own behalf. The
escheator shall file an answer stating the objections to the claim. The cause
shall be heard, without any unnecessary delay, upon the petition and answer and
the evidence. Upon a judgment in favor of the claimant, he shall pay all past
due taxes, penalties, and interest. Upon entry of such judgment, the court may
award attorney fees to the escheator. For real estate assessment purposes, the
commissioner of the revenue or assessor shall continue to assess any escheated
property.

HISTORY: Code 1919, § 497; Code 1950, § 55-176; 1983, c. 482; 1990, c. 938;
2019, c. 712.