There is a newer version of the Arizona Revised Statutes
2012 Arizona Revised Statutes
Title 42 Taxation
42-15060 Presumptions of ownership
AZ Rev Stat § 42-15060 (through 2nd Reg Sess. 50th Leg. 2012) What's This?
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.
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