# Va. Code Ann. § 55.1-2404: Annual report to escheator; lands not liable

> Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2404

## Section

- **Citation:** Va. Code Ann. § 55.1-2404
- **Heading:** Annual report to escheator; lands not liable
- **Jurisdiction:** Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Virginia Code / Title 55.1 / Subtitle V / Chapter 24 / Section 55.1-2404

## Text

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.

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 .

## Nearby sections

- [Va. Code Ann. § 55.1-2400 Definition](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2400.md)
- [Va. Code Ann. § 55.1-2401 Appointment of escheators](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2401.md)
- [Va. Code Ann. § 55.1-2402 Bond of escheator](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2402.md)
- [Va. Code Ann. § 55.1-2403 Increase or reduction of penalty of escheator's bond; effect](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2403.md)
- [Va. Code Ann. § 55.1-2404 Annual report to escheator; lands not liable](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2404.md)
- [Va. Code Ann. § 55.1-2405 Escheator to hold inquest; notice of inquest](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2405.md)
- [Va. Code Ann. § 55.1-2406 Jury of inquest; presentation of evidence](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2406.md)
- [Va. Code Ann. § 55.1-2407 Attendance of jurors; compensation](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2407.md)
- [Va. Code Ann. § 55.1-2408 How verdict signed; where returned and recorded](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2408.md)
- [Va. Code Ann. § 55.1-2409 Proceedings to claim land escheated](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2409.md)
- [Va. Code Ann. § 55.1-2410 Trial by jury; judgment of court](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2410.md)
- [Va. Code Ann. § 55.1-2411 Facts or evidence to be certified](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2411.md)
- [Va. Code Ann. § 55.1-2412 Lands may be committed to claimant while claim pending](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2412.md)
- [Va. Code Ann. § 55.1-2413 Disposition of lands while claim is pending, if not committed to claimant](https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2413.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VA_T55.1_SV_C24_S55.1-2404. Check the current official text before relying on it. Not legal advice.