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Yes. Lost property belongs to the heirs. The Shulchan Aruch - Choshen Mishpat - סימן רס - המוצא דבר שמוכח שהנח שם - mentions by the way that lost property belongs to the heirs. אוֹ שֶׁהָיָה יוֹרֵשׁ שֶׁאָנוּ טוֹעֲנִין לוֹ, שֶׁמָּא שֶׁל אָבִיו הָיָה (Normally, one has to claim that a found item originally belonged to one. For example, an item is found ...


The sources that I have seen would consider the inheritance as income. For example, someone gives a gift from money that had paid ma'aser on it. This is still considered complete income, because you have not paid any money for it. However, see below that you do not need to pay the ma'aser until you actually liquidate (sell) the property and obtain cash for ...


I am not 100% sure but isn't it this - נכסי צאן ברזל?

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