Which of the following types of liabilities would be reported in a governmental fund?

In a governmental fund, liabilities are generally associated with the current financial resources measurement focus, which typically includes obligations that will be settled within the current period or soon thereafter.

Income tax refunds are considered liabilities because they reflect amounts that the government is obligated to pay back to taxpayers and therefore need to be recorded in the governmental fund's financial statements. This type of obligation directly relates to the government's ongoing operations and reflects financial responsibilities that will likely require the use of current resources.

The liability to owners of escheat property is also categorized as a liability in governmental funds. Escheat property refers to unclaimed or abandoned property that the government must return to rightful owners. This further signifies a liability as the government has an obligation to return such property to its rightful owners, which is also typically settled with current financial resources.

Given these definitions, both types of liabilities fit the criteria for reporting in a governmental fund, as they both represent obligations the government has and will settle within a defined period. Therefore, the correct choice reflects that both liabilities would be included in the governmental fund reporting.