There is a newer version of the Arizona Revised Statutes
2005 Arizona Revised Statutes - Revised Statutes §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.
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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