“Mother checked the state tax archives with Oscar.

The old owner died six years ago, and nobody ever filed a formal successor claim or paid the corporate verification fees.”

“Did the archives show the account was closed?” I asked.

“It’s an abandoned account, Elena,” Paola said, tapping her nails on the iron armrest.

“Mother told Alejandro we can roll the whole parcel into Mendoza Development’s debt guarantees by the end of the month.

The bank accepts inactive shell collateral if no heir objects.”