Escheat is the government’s right to seize ownerless land when:

• A. The owner dies with heirs
• B. The owner dies without heirs
• C. The owner fails to pay taxes
• D. The owner leaves the property unoccupied for years

Answer: (B)

Escheat happens when there is no one left who has a rightful claim to the property—no heirs to inherit. When the owner dies without heirs, there’s no successor to take ownership, so the land reverts to the state. If the owner dies and has heirs, the heirs would inherit, so escheat doesn’t occur. Failing to pay taxes leads to tax collection actions like liens or foreclosure, not escheat. Merely leaving property unoccupied doesn’t itself trigger escheat; it's the absence of heirs that matters. So the scenario that best describes escheat is when the owner dies without heirs.