Which of the following is a type of property that may revert to the state?

The correct choice is properties that are unpaid in taxes may revert to the state due to the process known as tax foreclosure. When property owners fail to pay their property taxes for an extended period, the state or local government has the legal right to take ownership of the property. This process serves to ensure that municipalities can continue to fund public services, such as schools and emergency services, which are financed through tax revenues.

Unpaid taxes create a lien on the property, and if the owner does not settle the outstanding tax balance, the government can foreclose and acquire the property. This reversion process emphasizes the importance of timely payment of property taxes to retain ownership and avoid losing valuable real estate assets to the state.

In contrast, tenancy at sufferance pertains to a tenant's continued occupation of a property after the lease has expired, but it does not necessarily involve reversion to the state. Abandoned property refers to items or real estate that the owner no longer wishes to claim but does not automatically revert to the state unless specific legal actions are taken. Inherited property remains under the ownership of the heirs until they choose to transfer it, thus it does not transform into state property simply by being inherited.