2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-15060 Presumptions of ownership

AZ Rev Stat § 42-15060 (through 1st Reg Sess 51st Leg. 2013) 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.

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.