Ariz. Rev. Stat. § 42-15060

Current through L. 2024, ch. 259

Section 42-15060 - Presumptions of ownership

For purposes of taxation the following personal property is considered to be the property of the person in possession:

1. Personal property in possession of a fiduciary.

2. Personal property that is mortgaged or pledged.

A.R.S. § 42-15060