Ownerless property is split into three categories in Scotland:
- bona vacantia (ownerless goods) - including the property of dissolved companies, missing owners or property to which no title can be traced
- ultimus haeres (no heir) - an estate where a person has died without a will and with no known or traced relatives
- treasure trove (historical items) - antiquities which are found in the ground by:
- metal detecting
- chance discovery
- organised archaeological excavations
The Queen's and Lord Treasurer's Remembrancer is the relevant authority for these areas in Scotland.