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Q:  What is Escheats?

A:  Escheat statutes first took effect in 1907. When a person dies without a will or other means to pass title to their property and there are no in testate heirs, their estate passes to the state for the benefit of the Common School Fund. The Department of Revenue administers the probate and distribution of such estates, including determining the validity of heirship claims.

For further information, contact Revenue's Miscellaneous Tax Section at (360) 570-3265.
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