Escheat occurs when property forfeits to the state in the absence of heirs. Which option reflects this concept?

Escheat occurs when property forfeits to the state in the absence of heirs. Which option reflects this concept?

• A. Tax sale to the state
• B. Forfeit to the state in the absence of heirs
• C. Gift to the state
• D. Transfer of property to heirs by will

Answer: (B)

Escheat happens when property reverts to the state because there are no heirs to claim it. The statement describing the property forfeiting to the state in the absence of heirs matches this idea exactly, since escheat is an involuntary transfer by operation of law when no claimant with a valid right exists. A tax sale to the state occurs when property owners fail to pay taxes; the state may acquire title through sale to recover those taxes, not because there are no heirs. A gift to the state is a voluntary transfer, not an automatic reversion. Transfer of property to heirs by will is a planned disposition to those named in the will, not escheat.

Escheat happens when property reverts to the state because there are no heirs to claim it. The statement describing the property forfeiting to the state in the absence of heirs matches this idea exactly, since escheat is an involuntary transfer by operation of law when no claimant with a valid right exists.

A tax sale to the state occurs when property owners fail to pay taxes; the state may acquire title through sale to recover those taxes, not because there are no heirs. A gift to the state is a voluntary transfer, not an automatic reversion. Transfer of property to heirs by will is a planned disposition to those named in the will, not escheat.