Which situation is likely to invoke the concept of escheat?

The concept of escheat refers to the process by which property reverts to the state when an individual dies without a will (intestate) and without any identifiable heirs to inherit the property. In the scenario where an owner dies without a will or heirs, the state has a legal claim to the property since there are no other parties who can claim ownership. This situation is particularly relevant because it ensures that real estate and other assets do not become abandoned but are instead turned over to the government, which can then manage or utilize them for public benefit.

In contrast, the other scenarios mentioned involve ownership transitions that do not result in escheat. Selling property to a relative, transferring it to a trust, or losing it due to unpaid taxes are all actions that involve other legal frameworks for property transfer or ownership. Therefore, they do not fall under the escheat law, which specifically deals with conditions where the state must claim ownership due to the absence of rightful heirs.