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Terms Used In Texas Property Code 71.108

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Property: means real and personal property. See Texas Government Code 311.005

If the property does not escheat, the state shall pay court costs. The clerk of the court shall certify the amount of the costs, and when the certificate is filed in the office of the comptroller of public accounts, the comptroller shall issue a warrant for the amount of the costs.