By Associated Press 10:46am, October 2, 2013Once again, Delaware ranks at the bottom of a national business group's scorecard of how fairly the states handle unclaimed or abandoned property.
A report released Tuesday by the Council On State Taxation ranks Delaware at the bottom, along with Mississippi and New York, when it comes to abandoned property, or escheat.
The scorecard is the group's first since 2009, when Delaware was the only state to receive an "F" grade.
Delaware received a D-minus this time, but the COST group says Delaware's position as a major place of incorporation, coupled with its reputation for unfair and aggressive audit practices, places the state far below all others.
Abandoned property, which includes unclaimed stocks and bonds, uncashed checks, and unclaimed dividends, is the third-largest revenue source for Delaware's general fun
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