Ownerless Property
4. Ownerless property refers to property that has no owner or whose owner is unknown. Ownerless property becomes the property of the state, and property belonging to a collective farm yard becomes the property of the collective farm. In accordance with the legislation of union republics, property is recognized as ownerless by decisions of judicial or other authorized bodies. The organization of work by tax authorities in identifying and accounting for ownerless property is regulated in the manner established by the legislation of union republics.
Source: "Instruction on the procedure for accounting, evaluation and disposal of confiscated, ownerless property, property transferred to the state by right of inheritance, and treasure" (approved by the Ministry of Finance of the USSR 19.12.1984 No. 185) (version from 13.08.1991, with amendments from 15.01.2007)