Legal Question in Wills and Trusts in California

They would not. You must have incorrect facts. If the property was sold before the person died, the money would go to the person and then his estate upon his death. Since there was no Will, the estate assets would go via the probate code sections [to the wife, if no wife to the children, etc.]. If the estate was worth more than $100,000 it would have to go through formal probate. If there are no legal heirs, the assets would escheat to the State. The accessors office merely sends out tax bills and asks that the money be paid to them; they have no power to take any money directly. You need to find out what actually occurred.