The county administrator, if there be one, and, if none, the sheriff, shall be escheator for his county, and he shall ascertain by all practicable means what estate or property within his county, for defect of heirs, has escheated to the state, and he shall institute proceedings therefor as hereinafter directed; and the assessor of taxes shall annually, on the completion of his assessment, report to the escheator a list of all property that may have escheated to the state within the preceding twelve (12) months, or previously if not already reported, or to which no heir is known; and the assessor shall also furnish the land commissioner with a copy of such report.
Structure Mississippi Code
Title 89 - Real and Personal Property
§ 89-11-1. When property shall escheat
§ 89-11-3. County administrator or sheriff is escheator; his duty, and duty of the assessor
§ 89-11-5. Proceedings to establish escheats
§ 89-11-7. What persons summoned; publication made
§ 89-11-9. A claimant not a party may answer
§ 89-11-11. Proceedings in court
§ 89-11-13. Persons in possession liable for rent or hire of escheated property
§ 89-11-15. Reports by escheator
§ 89-11-17. Sale of escheated personalty; payment of debts
§ 89-11-19. How real estate subjected to payments of debts
§ 89-11-21. Where escheated land is recovered from the purchaser
§ 89-11-23. Proceeds of personal property reclaimed
§ 89-11-25. Proceedings, where had
§ 89-11-27. Costs shall be allowed as in other cases
§ 89-11-29. Institution of escheat proceedings
§ 89-11-31. Sale of severed minerals which escheat to the state