Burden of proof to establish treasurer's right to custody

(1) When the treasurer asserts a right to custody of unclaimed property, the treasurer has the burden to prove:(1) The existence and amount of the property;(2) The property is presumed abandoned; and(3) The property is subject to the custody of the treasurer.

(1) The existence and amount of the property;

(2) The property is presumed abandoned; and

(3) The property is subject to the custody of the treasurer.