Petitioners brought their claim within seventeen years, and as long as they are determined to be the heirs, the Town has no right to claim the property for itself. Escheat is not favored and applies only as a last resort when no one qualifies to inherit. The Town's interest was always contingent unless no heirs appeared within the time allowed. Therefore, there can be no hardship to the Town to lose a property to which it did not have a vested right. Nor does the Town suffer from its failure to collect taxes for the years the property was off the grand list.
Towns collect whatever taxes are necessary to run the town from the properties on the grand list.
The Town did not suffer a deficiency in taxes. For the same reason, the Town's claim for back taxes for the years it held the property must fail. No tax bills were issued for the property for those years. There is no deficiency to be reimbursed. Finally, the Town claims that this case must be remanded for the trial court to determine an issue it did not reach - whether the Town could retroactively charge taxes on the property and recoup its expenses, now that heirs have appeared.