CA Gov't Code Section 27466

If, within 90 days after the inquest, no legal representative makes a demand upon the coroner for the money or property found upon the body of the decedent, the coroner shall deliver to the treasurer any money, and the proceeds of the sale of any property found upon the body. At the same time, the coroner shall deliver an affidavit to the treasurer showing:

(a)

The amount of money belonging to the estate of the deceased person which has come into his possession since the coroner’s last statement.

(b)

The disposition made of any property.