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Click on the first letter of the word from the list above to go to the
appropriate section of the glossary.
-E-
Escheat: An assignment of property to the state because there is no verifiable legal owner. In Texas, contrary to common belief, property that has escheated to the State can still be recovered if the rightful owners appear. Escheated property does not permanently belong to the State.
Estate: Everything of value that a person owned prior to the time of death.
Estate tax: A tax placed on the net value of a decedent's estate at the time of death.
Executor or Executrix: A person named in the decedent's will to serve as personal representative in probating the decedent's estate.
