2006 Code of Virginia § 55-171 - Annual report to escheator; lands not liable

55-171. Annual report to escheator; lands not liable.

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

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