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
State Law
New Hampshire
except in RSA 471-C:30, means the presumption of abandonment of property followed by:
(a) Immediate proceedings for the taking of title New Hampshire Revised Statutes 471-C:1