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Does a deed require offer and acceptance?

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No, a deed can also be created by action of law or equity. For example, a town collector can issue a tax deed to the town if the property owner does not respond to liens for taxes, or a court can order an executor's deed in probate to an heir (as a gift). For that matter, a grandparent can gift a property with a deed to infant grandchildren, with life estate retained for others, which needs not be "accepted" by anyone to be a valid deed.

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