Escheats

Miss. Code Ann. tit. 89, ch. 11
in effect

Miss. Code Ann. § 89-11-1 When property shall escheat.

If any person die intestate, seized of or holding, either in possession or in right, at the time of his death, real or personal property, or money or choses in action, whether such person were a citizen of the state or not, and leave no heir capable of inheriting the same, all such property shall escheat to the state.

Miss. Code Ann. § 89-11-3 County administrator or sheriff is escheator; his duty, and duty of the assessor.

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.

Miss. Code Ann. § 89-11-5 Proceedings to establish escheats.

In all cases when property may have escheated to the state, it shall be the duty of the escheator of the county in which said property may be to file in the chancery court a bill in the name of the state to have the escheat judicially declared; the bill shall contain a statement of the name of the last owner, and that he died without heirs, the names of all persons who claim an interest in the property, if any be known, and also a description of the property and who, if any one, is in possession, and an averment that the same has escheated to the state for want of heirs.

Miss. Code Ann. § 89-11-7 What persons summoned; publication made.

On the filing of the bill, the clerk shall issue a summons to all persons residing in this state and named in the bill as having or claiming an interest in the property, and also to the person named as being in possession, to appear and answer the same; and he shall give notice, by publication as in other cases, to all parties, known or unknown, having or claiming an interest in the property, to appear and answer the bill; which notice shall contain a description of the property, and the name, residence, and place of death of the last owner, if known.

Miss. Code Ann. § 89-11-9 A claimant not a party may answer.

Any person who claims an estate or interest in property against which proceedings have been instituted to have an escheat judicially declared, though not named in the bill or summoned, may, nevertheless, appear and answer the bill, interposing his title or claim, but shall not recover costs unless it appear that he has some estate or interest in the property, even though the state fail in establishing an escheat.

Miss. Code Ann. § 89-11-11 Proceedings in court.

The proceedings shall be conducted as other suits in the chancery court; and, if determined in favor of the state, the court shall decree the property escheated to the state, and thereby the state shall be seized and possessed of the property in law and in fact; but no final decree shall be rendered therein within less than twelve (12) months from the commencement of the suit. The successor of the escheator who filed the bill may appear and conduct the suit without revivor or alteration of the pleadings.

Miss. Code Ann. § 89-11-13 Persons in possession liable for rent or hire of escheated property.

The person in possession of escheated property shall be liable for the rent of real estate and hire of personal property, whether he claim title or not. Where the escheat is established, the court shall determine and decree rent or hire to the state, if any be due, and may make an allowance in proper cases to a party for the care of the property. In case the party in possession refuse or fail to deliver possession to the escheator who is authorized to receive the same, such party shall be liable to double the value of the rent or hire for the time he may so withhold possession, to be determined by the court on petition of the escheator. Decrees rendered in matters of escheats shall be conclusive against all parties thereto and privies, but may be reviewed by the supreme court on appeal.

Miss. Code Ann. § 89-11-15 Reports by escheator.

On the establishment of any escheat of land, the escheator shall, within thirty (30) days, report the fact to the land commissioner, giving a description of the land and its value, under the direction of the court. The land commissioner shall at once register the land in the register of escheated lands.

Miss. Code Ann. § 89-11-17 Sale of escheated personalty; payment of debts.

The court which decrees any escheat thereof shall retain jurisdiction of personal property after decreeing the escheat, and shall require the same to be sold and the net proceeds to be paid into the state treasury; and it may provide for the payment of the debts of the deceased owner out of the proceeds of the personal property before the same be paid over; but any petition by a creditor, alleging an indebtedness due to him by the late owner of real or personal property which may escheat, must be filed in the suit for the declaration of the escheat before final hearing thereof, accompanied with the claim probated as if administration had been granted, or the claim will be barred.

Miss. Code Ann. § 89-11-19 How real estate subjected to payments of debts.

If the personal property of a deceased owner of escheated property be insufficient for the payment of his debts, or if there be no personal property, the petition of the creditor must show the fact. In such case the court will require the land commissioner to be notified of the pendency of the petition, and he may appear and contest the petition. And if the real estate be decreed subject to the payment of debts, the court will order the sale of a sufficiency thereof for that purpose, and require any balance of proceeds to be paid into the state treasury through the land office.

Miss. Code Ann. § 89-11-21 Where escheated land is recovered from the purchaser.

If escheated land be recovered from the purchaser at the suit of an heir of the deceased owner, by proceeding instituted within ten (10) years after the escheat was declared, the state will refund to the purchaser the purchase-money with three percent (3%) per annum interest; the purchaser being liable to the heir for rents and profits, which he may recoup, pro tanto, by the improvements put upon the land, if any, and all taxes paid thereon. In all such suits to recover the land of the state’s purchaser, or his assigns, the land commissioner shall be made a party.

Miss. Code Ann. § 89-11-23 Proceeds of personal property reclaimed.

Any person who is not concluded as a party or privy by a decree in favor of the state in proceedings to establish an escheat, may, at any time within six (6) years after the rendition of the decree, recover of the state, by suit, the net proceeds derived from the sale of personal property and paid into the state treasury, and three percent (3%) interest thereon, if the party shall establish his right to the property and that the same had not properly escheated to the state; but the title of the purchaser of such personal property shall not be thereby disturbed.

Miss. Code Ann. § 89-11-25 Proceedings, where had.

Proceedings to recover real property or the proceeds of personalty escheated, shall be by bill to open the decree declaring the escheat, in the court in which the escheat was decreed.

Miss. Code Ann. § 89-11-27 Costs shall be allowed as in other cases.

In case the property be not escheated, the costs incurred in behalf of the state shall be paid out of the state treasury, and the court shall cause the same to be certified to the auditor of public accounts, who shall issue his warrant therefor. In case the property shall be adjudged to be escheated, a reasonable commission and attorneys’ fees shall be allowed by the court to the escheator, which shall be taxed as costs and, together with all other costs allowed by the court, shall be paid out of the proceeds of the personal property, if the said proceeds be sufficient to pay the same. If the personal property of a deceased owner of escheated property be insufficient for the payment of his debts and the costs so allowed by the court, or if there be no personal property, the court shall decree the real estate subject to the payment of the costs so allowed, and shall order the sale of a sufficiency thereof for that purpose, and require any balance of proceeds to be paid into the state treasury through the land office.

Miss. Code Ann. § 89-11-29 Institution of escheat proceedings.

The land commissioner shall have the power to discharge all the duties and to exercise all the powers herein imposed and conferred upon the county administrator or the sheriff, as the case may be, and he may institute and conduct to final conclusion all escheat proceedings authorized under this chapter, the same to be conducted in the manner herein prescribed.

Miss. Code Ann. § 89-11-31 Sale of severed minerals which escheat to the state.

Any severed minerals which escheat to the state under the provisions of Section 89-11-1 et seq. shall, within six (6) months after the rendition of a final decree declaring the property escheated to the state, be sold at the door of the courthouse in the county, or in the judicial district in counties having more than one (1) such district, wherein the mineral estate is located. Provided, however, that no mineral interest shall be sold if it is still producing income. Notice and advertisement of such sale shall be published each week for three (3) consecutive weeks in a newspaper published in the county, if any, and if no newspaper be published in a county, then in a newspaper having general circulation in the county and in a newspaper having a general circulation within the state, the first such publication to appear at least fifteen (15) days prior to the date fixed in said notice for such sale. Each severed mineral interest shall be sold to the highest and best bidder, except that the owner of the surface estate in which the subject mineral estate was severed may, at such sale, match the highest and best bid and be allowed to purchase said severed mineral estate, upon showing proper proof of ownership of all or part of the surface estate. The sale shall be continued from day to day, except Sundays, between the hours of 8:30 a.m. and 4:30 p.m. until completed.
Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.89.htmlFetched: 6/10/2026

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