Reply #45: No.

[Spider Jerusalem]

The dead can't own anything, and land ownership as a legal conceit is subject to certain stipulations--right of expropriation by eminent domain (or compulsory purchase, as it's known in the UK), is reserved by the government; there's what's called 'allodial' title, in which ultimate 'ownership' of land is vested in the Crown (in UK and Commonwealth countries) or in the state (in the US); the individual ownership of land is in 'fee simple' (which is absolute except as regards government powers such as eminent domain and taxation). Appropriation of land via eminent domain or through forfeiture for unpaid taxes doesn't alter the basic legal fact of ownership prior to such appropriation.

On edit: note that the foregoing applies to countries with a legal system based on English common law.