Del. Code tit. 12 § 1140 : DECEDENTS' ESTATES AND FIDUCIARY RELATIONS — DESCENT AND DISTRIBUTION; ESCHEAT — ESCHEATS — UNCLAIMED PROPERTY. — Address of owner in this state TEXT PDF The State Escheator may take custody of property that is presumed abandoned, whether located in this State or another state, or in a foreign country if the last-known address of the owner, as shown on the records of the holder, is in this State. 12 Del. C. § 1140 Added by Laws 2017, ch. 1,s 2, eff. 2/2/2017.